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The consultant asks whether a split of their assets can benefit from the LIS special regime and how it affects partners. The DGT responds that it is possible if the split is proportional and carried out for valid economic reasons, not merely for tax purposes.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, así como el tratamiento fiscal para los socios de la operación planteada.
Si la escisión es total y proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad para aplicar el régimen especial. La operación debe realizarse por motivos económicos válidos, como la eficiencia en la gestión, y no con la mera finalidad de obtener una ventaja fiscal. En este caso, los socios no integrarán en su base imponible las rentas que se manifiesten por la atribución de valores.
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