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The DGT confirms that a full spin-off of a company may qualify for fiscal neutrality under the LIS special regime if commercial and proportionality conditions are satisfied, and that exemption from Wealth Tax will depend on compliance with requirements relating to economic activity, ownership and management.
Cuestión planteada 1. Si la operación proyectada cumpliría los requisitos para la aplicación del régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si puede entenderse que se efectúa por motivos económicos válidos.
La operación de escisión total podría acogerse al régimen de neutralidad fiscal si se realiza conforme a la normativa mercantil y los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación previa. En cuanto al Impuesto sobre el Patrimonio, los socios podrían tener derecho a la exención de las participaciones en las nuevas entidades siempre que se cumplan los requisitos de actividad económica, porcentaje de participación y funciones de dirección. La aplicación del régimen especial no será posible si el objetivo principal es la obtención de una ventaja fiscal sin motivos económicos válidos.
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