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A company proposes to spin off its passive infrastructure business through a partial spin-off to establish a new entity. The DGT states that to apply the special regime under LIS, the segregated assets must constitute an autonomous activity and the operation must have valid economic grounds, not just tax benefits.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión parcial podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS si el patrimonio transmitido constituye una rama de actividad (unidad económica autónoma) y la entidad transmitente mantiene al menos otra rama de actividad. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos. Respecto a la distribución de participaciones de la nueva entidad mediante dividendos, la sociedad transmitente deberá integrar en su base imponible la diferencia entre el valor de mercado y su valor fiscal.
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