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A consulting company asks whether its division operation can benefit from the special tax regime. The DGT responds that it is possible if the division is carried out in accordance with commercial law and shareholders receive participations proportionally, provided the operation is not primarily aimed at tax fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación puede acogerse al régimen especial si cumple la definición de escisión total del artículo 76.2.1ºa) de la LIS y se realiza bajo el artículo 69 de la Ley 3/2009. Al recibir los socios participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Los socios residentes en España no integrarán en su base imponible las rentas por la atribución de valores, valorándose estos por el valor fiscal de los entregados. El régimen no se aplicará si la operación tiene como objetivo principal el fraude o carece de motivos económicos válidos.
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