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A real estate management company has enquired whether its total spin-off can qualify for the special tax regime. The DGT indicates that although a proportional spin-off meets the requirements, if it is carried out to facilitate a subsequent donation of shares to minority shareholders, the operation is considered preparatory and does not qualify for the special regime.
Cuestión planteada Si la operación descrita se podría acoger 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 escisión total proporcional puede acogerse al régimen especial si se realiza bajo la Ley de modificaciones estructurales y los socios reciben participaciones de forma proporcional. Sin embargo, si la escisión se utiliza como paso previo para una donación de participaciones entre socios, se equipara a una escisión no proporcional sin ramas de actividad. En este caso, la operación no cumpliría los requisitos del régimen especial por tener un propósito que no es la mera reorganización económica.
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