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A company has requested clarification on whether its total spin-off operation can qualify for the special regime under the TRLIS. The DGT indicates that, as it is a proportional spin-off, it meets the technical requirements and that the alleged economic grounds could be considered valid to avoid being classified as tax fraud.
Cuestión planteada 1. Si la operación de reestructuración planteada puede acogerse al régimen especial que regula el Título VII Capítulo VIII del TRLIS.
La operación de escisión total podrá aplicarse el régimen especial del TRLIS si se realiza al amparo de la normativa mercantil y es proporcional, sin necesidad de que los patrimonios constituyan ramas de actividad. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal o si no existen motivos económicos válidos. Los motivos de reestructuración, optimización de gestión y especialización pueden considerarse económicamente válidos, siempre que no se demuestre un propósito meramente fiscal.
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