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A query was raised regarding whether a financial spin-off that reduces equity would result in the loss of capitalisation reserve benefits. The DGT ruled that, where the special regime for spin-offs applies, compliance with the requirements is not affected.
Cuestión planteada Si la reducción de fondos propios producida por la operación de escisión financiera provocaría la pérdida del beneficio fiscal de la reserva de capitalización, tanto el aplicado en el período impositivo 2015 como el que se podría aplicar en los ejercicios siguientes a la operación de escisión.
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