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A real estate leasing company asks whether its full dissolution into three new entities can apply to the IS special regime. The DGT states this is possible if legal requirements and valid economic reasons are met, allowing partners not to include income in their IRPF.
Cuestión planteada
La operación puede acogerse al régimen especial de IS si se realiza en el ámbito mercantil y los socios reciben participaciones proporcionales a su participación previa. Los motivos de gestión y sucesión podrían ser económicos válidos, aunque su validación depende de los hechos. En caso de aplicación del régimen especial, los socios no integrarán rentas en su IRPF y las nuevas participaciones mantendrán el valor y fecha de adquisición originales. Las bases imponibles negativas y deducciones se transmitirán según la actividad que las generó.
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