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A real estate company asks whether a full split of its assets to facilitate family succession may qualify for the special regime of fiscal neutrality. The DGT responds that such a regime could apply if the operation is carried out in the commercial sphere and meets LIS requirements, provided it does not have the primary objective of tax fraud or evasion.
Cuestión planteada 1º Si la operación de reestructuración descrita se podría acoger al régimen especial previsto en el capítulo VII del título VII de la Ley 27/2014 del Impuesto sobre Sociedades.
Si la escisión total se realiza conforme al Real Decreto-ley 5/2023 y cumple los requisitos del artículo 76.2.1º a) de la LIS, la operación podría acogerse al régimen de neutralidad fiscal. En este caso, no se integrarían en la base imponible las rentas de la entidad transmitente ni de los socios, y los elementos recibidos mantendrían sus valores y antigüedad fiscales. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, según el artículo 89.2 de la LIS.
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