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The taxpayer asks whether a non-proportional partial spin-off involving a single beneficiary entity can apply the special regime for mergers and spin-offs. The DGT rules that this operation does not meet the requirements of either commercial law or Corporate Tax regulations.
Cuestión planteada Si los elementos a escindir pudieran acogerse al régimen especial de las fusiones, escisiones, aportaciones de activos y canje de valores previsto en el Capítulo VII, Título VII de la Ley del Impuesto sobre Sociedades.
Una operación de escisión parcial no proporcional en la que existe una única sociedad beneficiaria no reúne los requisitos del artículo 76.2.1º. b) de la LIS. Por tanto, no puede acogerse al régimen especial de las fusiones, escisiones, aportaciones de activos y canje de valores previsto en el Capítulo VII del Título VII de la LIS.
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