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A family business seeks advice on whether its proposal for a full split meets the requirements for the special regime and if valid economic grounds exist. The DGT states that such a regime may apply if fiscal and commercial requirements are met, although the validity of economic grounds will depend on the actual circumstances.
Cuestión planteada Si la operación proyectada cumple los requisitos para acogerse al régimen especial aplicable a las escisiones y, en particular, si puede entenderse que se efectúa por motivos económicos válidos.
Si la operación cumple con la normativa fiscal y mercantil, podría acogerse al régimen especial de escisión total. En este caso, al recibir los socios participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Los socios residentes en España no integrarían rentas en su base imponible y mantendrían los valores fiscales. No obstante, la aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos que podrían ser objeto de comprobación administrativa.
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