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The applicant asks whether a total spin-off of their assets can qualify for the special regime under Corporate Income Tax. The DGT rules that this is possible provided the operation is carried out in accordance with commercial law and is driven by valid economic reasons rather than solely for tax advantages.
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 determinando el canje sobre el valor real del patrimonio. Al ser una escisión total proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. Los motivos de reestructuración, especialización de gestión y separación de riesgos se consideran económicamente válidos. Las entidades beneficiarias se subrogan en los derechos y obligaciones tributarias, atribuyéndose las bases imponibles negativas y deducciones según el patrimonio recibido.
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