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A query was raised regarding the application of the total spin-off regime and its impact on Corporate Tax, Personal Income Tax, Stamp Duty, and Inheritance and Gift Tax. The DGT indicates that the operation may qualify for the special regime under the LIS, provided it is carried out under the Structural Changes Act and is supported by valid economic reasons.
Cuestión planteada
Para que la escisión se acoja al régimen especial de la LIS, la atribución de valores a los socios debe ser proporcional a su participación. En el IRPF, si aplica el régimen especial, los socios no integran renta y mantienen valores y fechas de adquisición. En el ITPAJD, la operación no está sujeta a la modalidad de operaciones societarias y está exenta en las demás. El IIVTNU no se devenga si concurren las circunstancias de la disposición adicional segunda de la LIS.
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