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The DGT determines that a total split of a single-shareholder company, carried out merely to prepare for a subsequent donation or inheritance aimed at distributing assets among children, does not qualify for tax neutrality due to the absence of valid economic motives.
Cuestión planteada Si la operación descrita es calificable como escisión total en los términos previstos en la Ley del Impuesto sobre Sociedades.
La escisión total podría cumplir los requisitos de la LIS si se realiza de forma proporcional, pero no se aplicará el régimen de neutralidad fiscal si la operación tiene como principal objetivo la evasión o el fraude fiscal. Si la escisión es una etapa preparatoria para una donación o sucesión que busca efectos idénticos a una escisión no proporcional sin ramas de actividad, se considera que no existen motivos económicos válidos. En tales casos, la operación no podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS.
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