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A company seeks a proportional total split to divide its assets into two new entities and resolve a management deadlock between its two shareholders. The DGT states that the operation may qualify for fiscal neutrality provided the requirements of the LIS are met and there is no primary intent to commit tax fraud or evasion.
Cuestión planteada Si la operación descrita de escisión total proporcional puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación descrita puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si se realiza en el ámbito mercantil conforme al Real Decreto-ley 5/2023. Al mantener la proporción de participación de los socios, no es necesario que los patrimonios constituyan ramas de actividad. Los motivos de resolución de bloqueo, sucesión y estrategias empresariales se consideran económicos válidos al estar conectados con la continuidad de la actividad empresarial. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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