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A holding company enquired whether a total spin-off of its assets could qualify for the special tax regime. The DGT ruled that if the spin-off is carried out on a proportional commercial basis, the regime may apply provided its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que una escisión total se acoja al régimen especial, debe cumplir con los requisitos de la Ley del Impuesto sobre Sociedades y realizarse mercantilmente según la Ley de modificaciones estructurales. Si la atribución de valores a los socios es proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. El régimen no será aplicable si el objetivo principal es la evasión fiscal o si no existen motivos económicos válidos, como la reestructuración o racionalización de actividades.
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