{"id":13998,"date":"2025-07-18T13:22:32","date_gmt":"2025-07-18T11:22:32","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13998"},"modified":"2025-07-29T18:15:56","modified_gmt":"2025-07-29T16:15:56","slug":"escissio-societaria-amb-neutralitat-fiscal-una-solucio-intel-ligent","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/escissio-societaria-amb-neutralitat-fiscal-una-solucio-intel-ligent\/","title":{"rendered":"Escissi\u00f3 societ\u00e0ria amb neutralitat fiscal: una soluci\u00f3 intel\u00b7ligent"},"content":{"rendered":"<h5>Reestructurar per evitar embolics, sense pagar m\u00e9s impostos: aix\u00f2 \u00e9s el que permet l&#8217;escissi\u00f3 total quan es fa amb cap i amb suport legal.<\/h5>\n<hr \/>\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 el trobem en evitar que, en assumir el control, els descendents acabin enfrontats per la gesti\u00f3 conjunta, les inversions o el repartiment de beneficis. I aqu\u00ed \u00e9s on l&#8217;escissi\u00f3 pren sentit.<\/p>\n<p>La Direcci\u00f3 General de Tributs (DGT) ha reconegut expressament que dividir una empresa familiar en diverses societats, adjudicant-ne cadascuna a un fill distint, \u00e9s una operaci\u00f3 emparada pel r\u00e8gim especial de neutralitat fiscal, <strong>sempre que respongui a motius econ\u00f2mics v\u00e0lids<\/strong>. I no parlem d&#8217;excuses: parlem d&#8217;arguments s\u00f2lids, com els seg\u00fcents:<\/p>\n<ul>\n<li>Organitzar i simplificar la successi\u00f3 familiar.<\/li>\n<li>Evitar bloquejos societaris entre hereus amb escassa relaci\u00f3 personal.<\/li>\n<li>Permetre que cada branca familiar gestioni els seus actius de manera aut\u00f2noma.<\/li>\n<li>Preservar la continu\u00eftat del negoci sense tensions internes.<\/li>\n<\/ul>\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 el 100% de \u00abla seva\u00bb societat sense creuar-se en el cam\u00ed dels seus germans.<\/p>\n<p><strong>I els impostos?<\/strong> Tranquil\u00b7litat. 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<ul>\n<li>No tributa en l&#8217;impost sobre societats ni en l&#8217;IRPF.<\/li>\n<li>Queda exempta en 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<li>No genera impost sobre l&#8217;increment de valor dels terrenys de naturalesa urbana (plusv\u00e0lua municipal).<\/li>\n<\/ul>\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, fet que evita impactes futurs inesperats.<\/p>\n<p>Aix\u00f2 s\u00ed: qualsevol avantatge fiscal nom\u00e9s ser\u00e0 leg\u00edtim si no constitueix l&#8217;objectiu principal de l&#8217;operaci\u00f3. Aix\u00ed ho reitera el Tribunal Suprem: l&#8217;escissi\u00f3 ha d&#8217;estar orientada a organitzar, racionalitzar o garantir la continu\u00eftat del negoci. No n&#8217;hi ha prou amb repartir els actius i esperar el benefici fiscal.<\/p>\n<p><em>Des del nostre despatx, aconsellem a totes les fam\u00edlies d&#8217;empresaris 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 pas, estalviar impostos&#8230; sense travessar cap l\u00ednia vermella.<\/em><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7105\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/01\/Artistas-200x300.jpg\" alt=\"\" width=\"200\" height=\"300\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/01\/Artistas-200x300.jpg 200w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/01\/Artistas.jpg 640w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Si desitja m\u00e9s informaci\u00f3 sobre com aplicar aquesta soluci\u00f3 al seu cas concret, no dubti a consultar-nos trucant al 972 208 258,\u00a0 o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat. Estarem encantats d&#8217;acompanyar-lo en aquest proc\u00e9s.<\/em><\/span><\/h3>\n<p>&nbsp;<\/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 cap 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 el trobem en evitar que, en assumir [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":13995,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,17],"tags":[3129,3130,3131],"class_list":["post-13998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-juridica","tag-escissio-de-societats","tag-escissio-neutralitat-fiscal","tag-reestructuracio-escissio-societaria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Escissi\u00f3 societ\u00e0ria amb neutralitat fiscal: una soluci\u00f3 intel\u00b7ligent | RM Assessors<\/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:\/\/www.rm-assessors.cat\/es\/escissio-societaria-amb-neutralitat-fiscal-una-solucio-intel-ligent\/\" \/>\n<meta property=\"og:locale\" content=\"es_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 | RM Assessors\" \/>\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 cap i amb suport legal. 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