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A family group asks whether a three-company merger followed by a full spin-off can benefit from the special corporate tax regime. The DGT states that such arrangements may qualify for the regime's benefits and ITPAJD exemption, provided fiscal and commercial requirements are met and there is no primary 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 podrían acogerse al régimen especial de la LIS si se realizan conforme a la normativa mercantil y cumplen los requisitos del artículo 76. LIS. En la escisión, al ser la atribución de participaciones proporcional a la participación previa, no es necesario que los patrimonios constituyan ramas de actividad. La aplicación de este régimen implica que no se integrarán rentas en la transmitente ni en los socios, y se mantendrán los valores y antigüedad de los bienes. No obstante, la Administración deberá verificar que la operación no tiene como objetivo principal la ventaja fiscal (art. 89.2 LIS). En ITPAJD, estas operaciones se consideran de reestructuración, lo que conlleva su no sujeción a la modalidad de operaciones societarias y su exención en transmisiones onerosas y actos jurídicos documentados.
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