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A query was raised regarding whether a total spin-off operation can qualify for the tax neutrality regime and if the alleged economic motives are valid. The DGT ruled that, as it is a proportional spin-off, it meets the requirements of the Corporate Income Tax Act (LIS), and that the described motives of rationalisation and efficiency are economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Una escisión total proporcional cumple los requisitos de la LIS para aplicar el régimen especial del capítulo VII del título VII. No es necesario que los patrimonios segregados constituyan ramas de actividad si la atribución de valores es proporcional. Los motivos de racionalización de actividades, mejora de gestión, eficiencia y optimización de recursos se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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