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A consulting company asks whether its full spin-off can apply for the special corporate tax regime. The DGT states that it may qualify if commercial requirements are met and the primary objective is not tax advantage.
Cuestión planteada 1.- Si la operación de reestructuración planteada de escisión total podría acogerse al régimen especial previsto en el Título VII Capítulo II de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre sociedades.
La escisión total puede acogerse al régimen especial si se realiza en el ámbito mercantil y los socios reciben participaciones de forma proporcional a su participación previa. No es necesario que los patrimonios constituyan ramas de actividad si hay proporcionalidad. No obstante, la aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo acreditarse motivos económicos válidos. La calificación de dichos motivos es una cuestión de hecho que la Administración podrá comprobar.
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