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A family group of real estate developers asks whether a reorganisation via merger and subsequent total spin-off may benefit from the special tax regime. The DGT states that such benefits could apply if commercial and fiscal requirements are met, provided there is no objective of tax fraud or evasion.
Cuestión planteada 1. Si las operaciones descritas pueden acogerse 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 fusión y la escisión total pueden acogerse al régimen especial de IS si se realizan en el ámbito mercantil y cumplen los requisitos de la LIS. En la escisión, si los socios reciben participaciones proporcionales, no es necesario que los patrimonios constituyan ramas de actividad. Respecto al ITPAJD, estas operaciones están no sujetas a la modalidad de operaciones societarias y exentas de transmisiones patrimoniales onerosas y actos jurídicos documentados. No obstante, la aplicación del régimen especial está condicionada a que no sea el objetivo principal el fraude o la evasión fiscal (art. 89.2 LIS).
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