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A housing rental company wishes to carry out a proportional total split to facilitate generational transition and independent management by heirs. The DGT examines whether this operation qualifies for the special fiscal neutrality regime under Corporate Tax and IRPF treatment.
Cuestión planteada 1) Si la operación de escisión total proporcional se calificaría objetivamente dentro del régimen especial previsto en el capítulo VII del título VII de la vigente Ley 27/2.014 del Impuesto sobre Sociedades.
Si la operación se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023, podría cumplir las condiciones de escisión total del artículo 76.2.1.º a) de la LIS. Al ser una escisión proporcional, no es necesario que los patrimonios constituyan ramas de actividad para aplicar el régimen especial. En caso de aplicarse, no se integrarían rentas en la sociedad ni en los socios, manteniendo los valores y fechas de adquisición. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal (art. 89.2 LIS).
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