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The consultant asks whether a total split can benefit from the special tax regime. The DGT confirms it can, provided it meets the commercial definition of a total split and is carried out for valid economic reasons, not for tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
Para acogerse al régimen especial, la operación debe cumplir con la definición de escisión total del artículo 76.2.1ºa) de la LIS y realizarse conforme al artículo 69 de la Ley 3/2009. Si la atribución de valores a los socios es proporcional a su participación, no es necesario que los patrimonios constituyan ramas de actividad. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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