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A company has enquired whether its total spin-off project can qualify for the special tax regime under Corporate Income Tax. The DGT has ruled that this is possible provided the operation is carried out for valid economic reasons and the attribution of values to shareholders is proportional to their respective holdings.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de escisión, la operación debe cumplir con los requisitos mercantiles y la atribución de valores a los socios debe ser proporcional a su participación previa. Los motivos de la escisión deben ser económicos válidos, como la reestructuración o racionalización de actividades, y no tener como fin principal la ventaja fiscal. En caso de aplicarse el régimen, las bases imponibles negativas de la entidad extinguida podrán ser compensadas por las adquirentes según la normativa. Para los socios personas físicas, si se aplica el régimen especial, no se integrará renta y las nuevas participaciones conservarán el valor y fecha de adquisición originales.
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