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The DGT states that a share exchange may be tax-neutral if conditions are met, but a partial split will not be, as the original company would no longer maintain a business line.
Cuestión planteada Si la operación de reestructuración descrita, en sus dos fases, quedaría acogida al régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, el régimen de neutralidad se aplicará si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En cuanto a la escisión parcial, para disfrutar de la neutralidad fiscal, el patrimonio segregado debe constituir una rama de actividad y la sociedad escindida debe mantener en su patrimonio al menos otra rama de actividad diferenciada. Si la sociedad transmitente no mantiene una actividad económica tras la escisión, no procede la neutralidad fiscal.
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