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A company holding two rural properties intends to undergo a total spin-off to create two new entities and facilitate generational succession. The Directorate General for Taxes (DGT) indicates that the operation could meet the requirements for a total spin-off and the special regime, provided that proportionality and valid economic reasons are maintained.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podría acogerse al régimen especial de la LIS si cumple los requisitos de escisión total del artículo 76.2.1ºa). Al haber un único socio, no se altera la proporcionalidad y no es necesario que los patrimonios constituyan ramas de actividad. No obstante, la aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2.
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