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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.
La escisión total puede acogerse al régimen de neutralidad fiscal si se realiza en el ámbito mercantil y se mantiene la proporcionalidad en la atribución de valores a los socios. La fusión por absorción también puede aplicar este régimen si cumple los requisitos del artículo 76.1 de la LIS. En ambos casos, no se integrarán las rentas en la entidad transmitente ni en los socios residentes, y se mantendrán los valores y antigüedad de los elementos recibidos. 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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