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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.
Para que la escisión total se acoja al régimen especial de la LIS, debe realizarse en el ámbito mercantil conforme a la Ley 3/2009. Si los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, la aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos.
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