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A consulting company proposes a partial financial spin-off to separate its holdings in another entity. The DGT states that the transaction may apply the fiscal neutrality regime provided legal requirements are met and the primary objective is not fraud.
Cuestión planteada Si la operación descrita puede calificarse como una operación de escisión financiera a los efectos de lo dispuesto en el artículo 76 y siguientes de la LIS.
La operación de escisión parcial financiera puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene una rama de actividad o participaciones mayoritarias en otras entidades. Se deben cumplir los requisitos de la normativa mercantil, como la reducción de capital y la atribución de participaciones a los socios en proporción a sus actuales. No obstante, el régimen no se aplicará si el objetivo principal de la reestructuración es el fraude o la evasión fiscal.
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