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A company has requested a ruling regarding a total spin-off to separate its industrial assets from its real estate and financial assets. The DGT has ruled that the operation may qualify for the special tax neutrality regime provided it is carried out proportionally and for valid economic reasons; however, it warns that a subsequent donation of shares could invalidate this regime.
Cuestión planteada Si las operaciones de reestructuración planteadas se podrían acoger al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión total puede acogerse al régimen especial si cumple los requisitos del artículo 76.2.1ºa) de la LIS y se realiza bajo la normativa mercantil. Si la atribución de valores a los socios es proporcional a su participación, no es necesario que los patrimonios constituyan ramas de actividad. La operación debe tener motivos económicos válidos para evitar la aplicación del artículo 89.2 de la LIS. No obstante, si la escisión se acompaña de una donación de participaciones que resulte en una distribución no proporcional, se requeriría que los patrimonios fueran ramas de actividad para mantener el régimen especial.
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