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A family business has enquired whether its project for a proportional total spin-off can qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided that commercial requirements are met and the primary purpose of the operation is not tax evasion or tax advantage.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de escisión, la operación debe realizarse en el ámbito mercantil conforme a la normativa de modificaciones estructurales. Al ser una escisión total proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la obtención de una ventaja fiscal. En este caso, los motivos de gestión y sucesión familiar alegados pueden considerarse económicamente válidos.
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