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A company inquired whether it could carry out a total spin-off to separate its real estate rental activity from its shareholding under the special regime of the Corporate Income Tax Act (LIS). The DGT ruled that, as it is a proportional spin-off, it is not mandatory for the assets to constitute separate lines of business, and the stated economic reasons could be considered valid.
Cuestión planteada Si sería posible realizar una escisión de la entidad consultante en dos sociedades con dos ramas de actividad diferentes, una de ellas dedicada a la actividad de alquiler de inmuebles y la otra a la tenencia de acciones o participaciones sociales, y acogerse dicha operación al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la escisión es total y proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad para aplicar el régimen especial del artículo 76 de la LIS. No obstante, la aplicación de este régimen requiere que la operación no tenga como objetivo principal el fraude o la evasión fiscal. Los motivos de reestructuración y racionalización de actividades, como la asignación de recursos o la futura ampliación de capital, pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS.
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