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A real estate company asks whether its proportional total split to create three new entities may benefit from tax neutrality. The DGT responds that such a split may apply if it meets commercial requirements and share allocations are proportional, provided it is not for tax fraud or evasion.
Cuestión planteada Si a la escisión total proporcional de A con creación de tres nuevas sociedades planteada puede gozar del régimen de neutralidad fiscal contenido en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Si la escisión total se realiza en el ámbito mercantil y los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación previa, se cumplen los requisitos del artículo 76.2.1.a) de la LIS. En este caso, no es necesario que los patrimonios escindidos constituyan ramas de actividad. La aplicación del régimen de neutralidad fiscal implica que no se integrarán rentas en la entidad transmitente ni en las adquirentes, y los socios no integrarán rentas por la atribución de valores, siempre que no sea el objetivo principal el fraude o la evasión fiscal.
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