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A wealth management company has enquired whether its total spin-off can qualify for the special tax regime. The DGT indicates that this is possible provided the requirements for a total spin-off are met and the primary objective is not tax fraud or evasion through the pursuit of tax advantages without valid economic grounds.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial si se realiza como escisión total mercantil y los socios reciben participaciones de forma proporcional. No obstante, el régimen no se aplicará si el objetivo principal es la evasión fiscal o si no existen motivos económicos válidos de reestructuración. Si la escisión se realiza con el fin de facilitar la venta de participaciones para obtener una tributación más ventajosa que la venta directa del negocio, no se considerará una operación con motivos económicos válidos.
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