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A family group seeks advice on whether its restructuring plan, involving an absorption merger and a full spin-off, may benefit from fiscal neutrality. The DGT states that such operations could qualify if commercial and LIS requirements are satisfied.
Cuestión planteada 1. Confirmación de que la fusión prevista en la letra F, en virtud de la cual SA absorbería a SC puede acogerse al régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la LIS.
La fusión por absorción podría acogerse al régimen de neutralidad fiscal si se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS. La escisión total también podría acogerse si cumple el artículo 76.2.1º a) de la LIS, sin requerir que los patrimonios constituyan ramas de actividad al recibir el socio el 100% de las participaciones. La aplicación de este régimen evita la integración de rentas en la entidad transmitente y permite mantener valores y antigüedad en la adquirente. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos.
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