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A real estate leasing company asks whether its total split to facilitate generational transition meets fiscal neutrality requirements. The DGT responds that if carried out within the commercial framework and not primarily for tax fraud or evasion, the special regime may apply.
Cuestión planteada Si la operación de escisión total así planteada cumple con los requisitos del 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.
La escisión total puede acogerse al régimen de neutralidad fiscal si se realiza conforme al Real Decreto-ley 5/2023 y se cumplen los requisitos del artículo 76.2.1.a) de la LIS. No se requiere que los patrimonios constituyan ramas de actividad si la participación de los socios en las nuevas sociedades es idéntica a la de la sociedad escindida. El régimen no será aplicable si el objetivo principal de la operación es el fraude o la evasión fiscal, o la obtención de una ventaja fiscal espuria. Motivos como el relevo generacional y la continuidad de la actividad empresarial se consideran motivos económicos válidos.
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