{"id":5409,"date":"2025-07-24T08:36:32","date_gmt":"2025-07-24T08:36:32","guid":{"rendered":"https:\/\/gemap.es\/?p=5409"},"modified":"2025-07-24T08:36:33","modified_gmt":"2025-07-24T08:36:33","slug":"escissio-societaria-amb-neutralitat-fiscal-una-solucio-intelligent","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/escissio-societaria-amb-neutralitat-fiscal-una-solucio-intelligent\/","title":{"rendered":"Escissi\u00f3 societ\u00e0ria amb neutralitat fiscal: una soluci\u00f3 intel\u00b7ligent"},"content":{"rendered":"\n<p><strong>Reestructurar per evitar embolics, sense pagar m\u00e9s impostos<\/strong>: aix\u00f2 \u00e9s el que permet l&#8217;escissi\u00f3 total quan es fa amb estrat\u00e8gia i amb suport legal.<\/p>\n\n\n\n<p>Quan una empresa familiar comen\u00e7a a plantejar-se el relleu generacional, no n&#8217;hi ha prou amb designar hereus o redactar un testament. El veritable repte \u00e9s evitar que, en assumir el control, els descendents acabin enfrontats per la gesti\u00f3 conjunta, les inversions o el repartiment de beneficis.<\/p>\n\n\n\n<p>La Direcci\u00f3 General de Tributs (DGT) ha reconegut expressament que dividir una empresa familiar en diverses societats, adjudicant cadascuna a un fill diferent, \u00e9s una operaci\u00f3 emparada pel r\u00e8gim especial de neutralitat fiscal, <strong>sempre que respongui a motius econ\u00f2mics v\u00e0lids:<\/strong> parlem d&#8217;arguments s\u00f2lids, com els seg\u00fcents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Organitzar i simplificar la successi\u00f3 familiar.<\/li>\n\n\n\n<li>Evitar bloquejos societaris entre hereus amb escassa relaci\u00f3 personal.<\/li>\n\n\n\n<li>Permetre que cada branca familiar gestioni els seus actius de manera aut\u00f2noma.<\/li>\n\n\n\n<li>Preservar la continu\u00eftat del negoci sense tensions internes.<\/li>\n<\/ul>\n\n\n\n<p>En una escissi\u00f3 total proporcional, com la que descriuen les consultes vinculants V0155-25 i V0223-25, el patrimoni de la societat es reparteix entre noves entitats, en proporcions id\u00e8ntiques a les que tenien els socis en la societat original. Aix\u00f2 permet que, una vegada morts els progenitors, cada fill pugui rebre&#8217;l<\/p>\n\n\n\n<p><strong>I els impostos? <\/strong>Si es compleixen les condicions exigides -motivaci\u00f3 econ\u00f2mica leg\u00edtima, continu\u00eftat d&#8217;activitat, repartiment proporcional-, l&#8217;operaci\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No tributa a l&#8217;impost sobre societats ni a l&#8217;IRPF.<\/li>\n\n\n\n<li>Queda exempta a l&#8217;ITP i AJD, tant en la modalitat d&#8217;operacions societ\u00e0ries com en la de transmissions oneroses i documents notarials.<\/li>\n\n\n\n<li>No genera impost sobre l&#8217;increment de valor dels terrenys de naturalesa urbana (plusvalidesa municipal).<\/li>\n<\/ul>\n\n\n\n<p>A m\u00e9s, es mantenen els valors fiscals i les dates d&#8217;adquisici\u00f3 originals, tant per a les societats com per als socis, cosa que evita impactes futurs inesperats.<\/p>\n\n\n\n<p>Aix\u00f2 s\u00ed: qualsevol avantatge fiscal nom\u00e9s ser\u00e0 leg\u00edtim si no constitueix l?objectiu principal de l?operaci\u00f3 Aix\u00ed ho reitera el Tribunal Suprem: l?escissi\u00f3 ha d?estar orientada a organitzar, racionalitzar o garantir la continu\u00eftat del negoci. No n?hi ha prou amb repartir els actius i esperar el benefici fiscal.<\/p>\n\n\n\n<p><em>Des del nostre despatx, aconsellem totes les fam\u00edlies empres\u00e0ries que estiguin pensant en el relleu generacional que es plantegin seriosament aquesta opci\u00f3. Escindir abans d&#8217;heretar pot evitar conflictes, protegir el negoci, organitzar la gesti\u00f3 i, de passada, estalviar impostos, sense creuar cap l\u00ednia vermella.<\/em><\/p>\n\n\n\n<p>Si voleu m\u00e9s informaci\u00f3 sobre com aplicar aquesta soluci\u00f3 al vostre cas concret, <a href=\"http:\/\/www.gemap.es\/ca\/contacte\">no dubteu a consultar-nos<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reestructurar per evitar embolics, sense pagar m\u00e9s impostos: aix\u00f2 \u00e9s el que permet l&#8217;escissi\u00f3 total quan es fa amb estrat\u00e8gia i amb suport legal. Quan una empresa familiar comen\u00e7a a plantejar-se el relleu generacional, no n&#8217;hi ha prou amb designar hereus o redactar un testament. El veritable repte \u00e9s evitar que, en assumir el control, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5406,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65,38],"tags":[],"class_list":["post-5409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat","category-empresas-ca"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Escissi\u00f3 societ\u00e0ria amb neutralitat fiscal: una soluci\u00f3 intel\u00b7ligent - Gemap<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gemap.es\/ca\/escissio-societaria-amb-neutralitat-fiscal-una-solucio-intelligent\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Escissi\u00f3 societ\u00e0ria amb neutralitat fiscal: una soluci\u00f3 intel\u00b7ligent - Gemap\" \/>\n<meta property=\"og:description\" content=\"Reestructurar per evitar embolics, sense pagar m\u00e9s impostos: aix\u00f2 \u00e9s el que permet l&#8217;escissi\u00f3 total quan es fa amb estrat\u00e8gia i amb suport legal. 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