{"id":5897,"date":"2025-10-23T10:35:34","date_gmt":"2025-10-23T09:35:34","guid":{"rendered":"https:\/\/gemap.es\/?p=5897"},"modified":"2025-10-27T10:39:59","modified_gmt":"2025-10-27T09:39:59","slug":"el-relleu-generacional-a-lempresa-i-lescissio-fiscal-com-a-via-mes-tranquilla","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/el-relleu-generacional-a-lempresa-i-lescissio-fiscal-com-a-via-mes-tranquilla\/","title":{"rendered":"El relleu generacional a l’empresa i l’escissi\u00f3 fiscal com a via m\u00e9s tranquil\u00b7la"},"content":{"rendered":"\n

A les empreses familiars, el relleu generacional sol ser m\u00e9s complex<\/strong> que el mateix negoci. Una escissi\u00f3 pot evitar conflictes entre els hereus i, a m\u00e9s, acollir-se al r\u00e8gim fiscal de neutralitat si es compleixen els requisits legals.<\/p>\n\n\n\n

Quan es dirigeix \u200b\u200buna societat familiar, tard o d’hora arriba el moment de plantejar-se qu\u00e8 passar\u00e0 el dia que els fills prenguin el relleu.<\/p>\n\n\n\n

Les bones intencions no sempre s\u00f3n suficients: les difer\u00e8ncies en la gesti\u00f3 o les decisions d’inversi\u00f3 poden acabar dividint la fam\u00edlia.
Una alternativa efica\u00e7 \u00e9s fer una escissi\u00f3 abans de transmetre l’empresa,<\/strong> de manera que cada hereu rebi una part independent del negoci o del patrimoni. Aix\u00ed s’evita la gesti\u00f3 compartida i se’n facilita la successi\u00f3.<\/p>\n\n\n\n

Atenci\u00f3. <\/strong>Si l’escissi\u00f3 es fa sense una justificaci\u00f3 econ\u00f2mica clara o amb l’\u00fanica intenci\u00f3 d’obtenir avantatges fiscals, Hisenda podria negar el r\u00e8gim especial i exigir tributar pels beneficis ocults.
<\/h4>\n\n\n\n

L’Ag\u00e8ncia Tribut\u00e0ria ha confirmat a nombroses consultes vinculants (per exemple, V1600-23 o V2261-19) que una escissi\u00f3 destinada a evitar conflictes familiars, planificar la successi\u00f3 o permetre una gesti\u00f3 independent constitueix un motiu econ\u00f2mic v\u00e0lid.
Per tant, aquest tipus d’operacions es pot acollir al r\u00e8gim especial de neutralitat fiscal previst als articles 76 a 89 de la Llei de l’impost sobre societats (LIS).<\/p>\n\n\n\n

Aix\u00f2 significa que no es generen plusv\u00e0lues ni se’n tributa en el moment de l’operaci\u00f3. La tributaci\u00f3 queda diferida fins que, en el futur, es transmetin les participacions o els actius rebuts.<\/p>\n\n\n\n

Atenci\u00f3.<\/strong> La neutralitat fiscal no \u00e9s autom\u00e0tica; exigeix \u200b\u200bque l’operaci\u00f3 sigui real, documentada i respongui a un prop\u00f2sit econ\u00f2mic leg\u00edtim.
<\/p>\n\n\n\n

Tipus d’escissi\u00f3<\/h2>\n\n\n\n


a) Escissi\u00f3 total.<\/strong> La societat original es dissol i reparteix tot el patrimoni entre dues o m\u00e9s entitats noves o ja existents. Si els socis mantenen la mateixa proporci\u00f3 de participaci\u00f3 que tenien abans, no cal que cada patrimoni sigui una branca d’activitat.
Aix\u00f2 va ser confirmat pel Tribunal Superior de Just\u00edcia de Castella i Lle\u00f3 (13 de juny del 2023), que va matisar que, en les escissions totals no proporcionals, el requisit de \u00abbranca d’activitat\u00bb no sempre \u00e9s exigible segons la Directiva europea de fusions i escissions.<\/p>\n\n\n\n

b) Escissi\u00f3 parcial.<\/strong> Se segrega una part del patrimoni que constitueixi una branca d’activitat (\u00e9s a dir, un conjunt aut\u00f2nom de mitjans materials i humans capa\u00e7os de desenvolupar una activitat econ\u00f2mica) i es transmet a una nova societat mentre l’original mant\u00e9 una altra branca operativa. Si all\u00f2 segregat no pot funcionar per si mateix, no s’aplicar\u00e0 el r\u00e8gim especial.<\/p>\n\n\n\n

Exemple.<\/strong> Tenir diversos locals comercials no vol dir que cadasc\u00fa sigui una branca d’activitat, encara que tingui personal i clients propis, si la gesti\u00f3 continua sent com\u00fa. Aix\u00ed ho va indicar la DGT a CV1800-05.<\/p>\n\n\n\n

c) Escissi\u00f3 no proporcional.<\/strong> Cada soci rep participacions en una societat diferent. Nom\u00e9s es permet si cada patrimoni escindit constitueix efectivament una branca dactivitat (DGT CV2535-16). Si es fa despr\u00e9s una donaci\u00f3 rec\u00edproca entre socis, Hisenda no admetr\u00e0 l’operaci\u00f3 sota el r\u00e8gim de neutralitat, ja que equivaldria a una escissi\u00f3 encoberta no proporcional.<\/p>\n\n\n\n

Comprovaci\u00f3 dels beneficis del r\u00e8gim especial<\/h2>\n\n\n\n


El Tribunal Suprem (sent\u00e8ncia de 21 de mar\u00e7 del 2024) ha deixat clar que tant els \u00f2rgans de gesti\u00f3 com els d’inspecci\u00f3 poden comprovar la correcta aplicaci\u00f3 dels r\u00e8gims especials. Fins ara, s’entenia que nom\u00e9s la Inspecci\u00f3 ho podia fer, per\u00f2 la nova doctrina amplia aquesta compet\u00e8ncia.<\/p>\n\n\n\n

El TEAC (resoluci\u00f3 9093\/2022, de 22 de mar\u00e7 del 2023) va matisar que els \u00f2rgans de gesti\u00f3 poden intervenir si no s’analitza la validesa del r\u00e8gim especial, sin\u00f3 aspectes comuns de l’impost.
En qualsevol cas, si lAdministraci\u00f3 q\u00fcestiona loperaci\u00f3, la comprovaci\u00f3 haur\u00e0 destar s\u00f2lidament motivada i recolzada en un expedient complet.<\/p>\n\n\n\n

Atenci\u00f3.<\/strong> Les liquidacions emeses en un procediment de gesti\u00f3 que examinin requisits del r\u00e8gim especial podrien ser nul\u00b7les de ple dret, segons el Suprem.
<\/p>\n\n\n\n

Riscos i cauteles<\/h2>\n\n\n\n


El TEAC (resoluci\u00f3 del 22 d’abril del 2024) va recordar que, si es demostra que l’operaci\u00f3 perseguia un fi fraudulent o abusiu, l’Administraci\u00f3 pot eliminar l’avantatge fiscal obtingut, fins i tot el diferiment inicial. Tot i aix\u00f2, la manca de \u00abmotius econ\u00f2mics v\u00e0lids\u00bb no implica autom\u00e0ticament frau, per\u00f2 genera una presumpci\u00f3 que el contribuent haur\u00e0 de desvirtuar. La DGT (CV2214-23 i CV2894-15) sost\u00e9 que, en aquests casos, nom\u00e9s se suprimir\u00e0 l’avantatge irregular, mantenint-se la resta de beneficis leg\u00edtims.<\/p>\n\n\n\n

Atenci\u00f3<\/strong>. Qualsevol intent de \u00absimular\u00bb un motiu econ\u00f2mic (per exemple, dividir per despr\u00e9s tornar a reunir les participacions) pot posar en risc la neutralitat i comportar sancions.
<\/p>\n\n\n\n

Altres aspectes a tenir en compte
Si l’entitat absorbida va aplicar reserva per capitalitzaci\u00f3, l’absorbent haur\u00e0 de complir el manteniment de fons propis.
En les operacions acollides al r\u00e8gim especial s’ha d’aplicar el repartiment de reserves seguint el m\u00e8tode FIFO: primer s’entenen distribu\u00efdes les reserves anteriors a l’operaci\u00f3 (criteri del TEAC).
<\/p>\n\n\n\n

Contacti amb el nostre equip al departament jur\u00eddic<\/a> per a qualsevol dubte o aclariment que pugui tenir sobre aix\u00f2.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

A les empreses familiars, el relleu generacional sol ser m\u00e9s complex que el mateix negoci. Una escissi\u00f3 pot evitar conflictes entre els hereus i, a m\u00e9s, acollir-se al r\u00e8gim fiscal de neutralitat si es compleixen els requisits legals. Quan es dirigeix \u200b\u200buna societat familiar, tard o d’hora arriba el moment de plantejar-se qu\u00e8 passar\u00e0 el […]<\/p>\n","protected":false},"author":3,"featured_media":5894,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65,38],"tags":[],"class_list":["post-5897","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat","category-empresas-ca"],"acf":[],"yoast_head":"\nEl relleu generacional a l'empresa i l'escissi\u00f3 fiscal com a via m\u00e9s tranquil\u00b7la - 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\/el-relleu-generacional-a-lempresa-i-lescissio-fiscal-com-a-via-mes-tranquilla\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El relleu generacional a l'empresa i l'escissi\u00f3 fiscal com a via m\u00e9s tranquil\u00b7la - Gemap\" \/>\n<meta property=\"og:description\" content=\"A les empreses familiars, el relleu generacional sol ser m\u00e9s complex que el mateix negoci. 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