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A query was made regarding whether a spin-off operation can qualify for the special Corporate Tax regime. The DGT ruled that if the operation meets the requirements of the Structural Changes Law and is carried out for valid economic reasons rather than purely tax-driven purposes, the special regime may be applied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que una escisión total se acoja al régimen especial, debe cumplir con la definición mercantil de escisión total según la Ley 3/2009. Al no alterarse la proporcionalidad de la participación del socio único, no es necesario que los patrimonios escindidos constituyan ramas de actividad. Asimismo, la operación debe realizarse por motivos económicos válidos, como la racionalización de actividades, y no con el principal objetivo de fraude o ventaja fiscal.
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