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A company asks whether economic reasons justify applying the neutral tax regime in a total split. The DGT states that such a regime may apply as long as the main objective is not fraud or tax evasion.
Cuestión planteada 1. ¿Pueden considerarse los motivos indicados en el cuerpo de este escrito como motivos económicos válidos en el sentido del artículo 89?2 de la Ley 27/2014, del Impuesto sobre Sociedades?
La operación de escisión total puede acogerse al régimen de neutralidad fiscal si cumple los requisitos del artículo 76.2.1.a) de la LIS. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si se busca una ventaja fiscal espuria. Los motivos económicos válidos no se limitan a la reestructuración o racionalización, sino que cualquier objetivo empresarial legítimo que busque la continuidad de la actividad es válido. La Administración debe realizar un examen global caso por caso para determinar si existe fraude.
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