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A company proposes a reorganisation through a total split and an absorption merger to optimise its structure. The DGT examines whether these transactions may qualify for the special fiscal neutrality regime to defer taxation.
Cuestión planteada Se pregunta si resulta de aplicación a las operaciones de escisión y fusión proyectadas el régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, con el consiguiente diferimiento de tributación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto Sociedades.
Las operaciones de escisión total y fusión por absorción pueden acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si cumplen los requisitos legales. En la escisión, al respetarse la proporcionalidad de los socios, no es necesario que los patrimonios constituyan ramas de actividad. La aplicación de este régimen permite no integrar las rentas en la base imponible de las sociedades y de los socios, manteniendo los valores y antigüedad de los elementos transmitidos. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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