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The taxpayer asks whether a total spin-off can qualify for the special tax regime under the Corporate Income Tax Act (LIS). The DGT responds that if the operation complies with the requirements of the LIS and commercial regulations, and its primary objective is not tax advantage, said regime may be applied.
Cuestión planteada Si a la operación de escisión total planteada, le es de aplicación el régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la escisión debe cumplir los requisitos del artículo 76.2.1º.a) de la LIS y los términos de la normativa mercantil. Si la atribución de valores a los socios es proporcional a su participación, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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