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The DGT states that if the split meets commercial and proportionality requirements, the regime may apply, provided the main objective is not fiscal advantage.
Question posed: Whether a valid economic reason exists for the spin-off operation to qualify for the special regime relating to mergers, spin-offs, contributions of assets, exchange of securities, and change of registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union, as regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Si la escisión se realiza bajo el Real Decreto-ley 5/2023 y se mantiene la proporcionalidad en la atribución de valores al socio único, se cumplen los requisitos del artículo 76.2.1º a) de la LIS. En este caso, no se requiere que los patrimonios constituyan ramas de actividad. La operación podría acogerse a la neutralidad fiscal, evitando la integración de rentas y manteniendo los valores fiscales originales. No obstante, el régimen no se aplicará si el objetivo principal es la ventaja fiscal o el fraude, según el artículo 89.2 de la LIS.
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