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A holding company proposes a total demerger to separate the management of its shareholdings from the management of its financial investments. The DGT examines whether the operation meets tax neutrality requirements, its impact on the consolidated group, and eligibility for exemptions under Inheritance and Wealth Tax.
Cuestión planteada 1. Confirmación de que la operación de escisión total cumple con las definiciones objetivas previstas legalmente para la aplicación del régimen de neutralidad fiscal regulado en el Capítulo VII del Título VII de la LIS.
La escisión total puede acogerse al régimen de neutralidad fiscal si se realiza bajo los requisitos de la LIS y no tiene como fin principal la ventaja fiscal. La extinción de la dominante extingue el grupo fiscal, pero la nueva entidad beneficiaria se subroga en la posición de la dominante, permitiendo formar un nuevo grupo consolidado. En el Impuesto sobre el Patrimonio, las participaciones en la nueva entidad pueden estar exentas si se cumplen los requisitos de actividad económica, participación y funciones de dirección. Para el cálculo de la remuneración por funciones de dirección, se deben incluir las retribuciones de la antigua sociedad durante el ejercicio del devengo.
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