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A company asks whether a total split of its assets into three new entities may apply to the special merger regime. The DGT states that if commercial requirements are met and the allocation is proportional, tax neutrality could apply as long as it is not for fraud or evasion.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial de fusiones de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la operación se realiza en el ámbito mercantil y los socios reciben participaciones de forma proporcional a su participación previa, podría acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS. No es necesario que los patrimonios constituyan ramas de actividad si la atribución es proporcional. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o la obtención de una ventaja fiscal espuria.
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