{"id":127160,"date":"2026-09-28T11:41:16","date_gmt":"2026-09-28T09:41:16","guid":{"rendered":"https:\/\/www.escura.com\/?p=127160"},"modified":"2026-09-28T11:44:00","modified_gmt":"2026-09-28T09:44:00","slug":"la-inaplicacion-parcial-y-refuerza-la-proteccion-del-diferimiento-de-plusvalias","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/la-inaplicacion-parcial-y-refuerza-la-proteccion-del-diferimiento-de-plusvalias\/","title":{"rendered":"La inaplicaci\u00f3n parcial y refuerza la protecci\u00f3n del diferimiento de plusval\u00edas"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" 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style=\"--awb-padding-top:5%;--awb-padding-right:5%;--awb-padding-bottom:5%;--awb-padding-left:5%;--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.88%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h1 style=\"color: white;\">La inaplicaci\u00f3n parcial y refuerza la protecci\u00f3n del diferimiento de plusval\u00edas<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: 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10px 10px;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><h3><strong><span style=\"color: #000080;\">Suscr\u00edbete a la Newsletter<\/span><\/strong><\/h3>\n<\/div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f12629-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"12629\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form 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aria-label=\"Close\">&times;<\/button><\/div>\n<\/form>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-padding-top:5%;--awb-padding-right:5%;--awb-padding-bottom:5%;--awb-padding-left:5%;--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.88%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/09\/108-Regimen-FEAC-el-Tribunal-Supremo-admite-la-inaplicacion-parcial-y-refuerza-la-proteccion-del-diferimiento-de-plusvalias.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-margin-bottom:2%;\"><h2 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 20; line-height: 1.21; --minfontsize: 20;\" data-fontsize=\"20\" data-lineheight=\"24.2px\">R\u00e9gimen FEAC: el Tribunal Supremo admite la inaplicaci\u00f3n parcial y refuerza la protecci\u00f3n del diferimiento de plusval\u00edas<\/h2>\n<p>La aplicaci\u00f3n del r\u00e9gimen especial de neutralidad fiscal aplicable a fusiones, escisiones, aportaciones de activos y canje de valores (\u201cFEAC\u201d), regulado en el art. 89.2 de la Ley del Impuesto sobre Sociedades, viene siendo motivo de importantes discusiones doctrinales y sobre todo de divergencias entre asesores y la inspecci\u00f3n de tributos.<\/p>\n<p>El Tribunal Supremo (TS) en reciente sentencia ha venido a fijar criterio jurisprudencial, lo que consideramos de general inter\u00e9s por lo que emitimos la presente circular.<\/p>\n<p>El TS fija que la Administraci\u00f3n solo puede inaplicar el r\u00e9gimen FEAC de forma parcial, y no puede eliminar autom\u00e1ticamente el diferimiento de las plusval\u00edas si no ha probado, con motivaci\u00f3n reforzada, que ese diferimiento era el principal objetivo de la operaci\u00f3n.<\/p>\n<p>La sentencia establece que el diferimiento no es, por s\u00ed mismo, una ventaja fiscal abusiva: es la t\u00e9cnica con la que se logra la neutralidad fiscal del r\u00e9gimen. Eliminarlo autom\u00e1ticamente, como efecto arrastre de la falta de motivos econ\u00f3micos v\u00e1lidos, contradice la jurisprudencia del TJUE (asunto Euro Park Service, C-14\/16).<\/p>\n<p>En consecuencia, la regularizaci\u00f3n solo puede alcanzar las ventajas fiscales abusivas identificadas en el acuerdo de liquidaci\u00f3n; para eliminar tambi\u00e9n el diferimiento, la Administraci\u00f3n debe justificar, con motivaci\u00f3n reforzada, que era el principal objetivo de la operaci\u00f3n.<\/p>\n<h2><strong>La doctrina fijada por el Tribunal Supremo establece:<\/strong><\/h2>\n<p>\u00ab<em>En la cl\u00e1usula antiabuso del art. 96.2 TRLIS (hoy art. 89.2 LIS) est\u00e1 impl\u00edcito un principio de proporcionalidad que permite la inaplicaci\u00f3n parcial del r\u00e9gimen FEAC (\u2026). La regularizaci\u00f3n podr\u00e1 consistir en eliminar el diferimiento de las ganancias patrimoniales (\u2026) \u00fanicamente si la Administraci\u00f3n justifica, mediante una motivaci\u00f3n reforzada, que el diferimiento constituye el principal objetivo buscado al realizar la operaci\u00f3n<\/em>\u00bb, se\u00f1ala el Tribunal.<\/p>\n<p>A la vista de esta sentencia, recomendamos a nuestros clientes con operaciones de reestructuraci\u00f3n acogidas al r\u00e9gimen FEAC, en curso de comprobaci\u00f3n o con liquidaciones no firmes, valorar los siguientes puntos:<\/p>\n<ul>\n<li>Revisar si el acuerdo de liquidaci\u00f3n identific\u00f3 expresamente el diferimiento como ventaja fiscal abusiva, o si lo elimin\u00f3 por simple arrastre de la falta de motivos econ\u00f3micos v\u00e1lidos.<\/li>\n<li>Comprobar si existe motivaci\u00f3n reforzada y prueba espec\u00edfica de que el diferimiento fue el principal objetivo; su ausencia es ahora, por s\u00ed sola, motivo de anulaci\u00f3n.<\/li>\n<li>Exigir que la regularizaci\u00f3n se ci\u00f1a a las ventajas concretas identificadas por la Inspecci\u00f3n (t\u00edpicamente, el ahorro en tributaci\u00f3n de dividendos) y a los ejercicios en que se materializan.<\/li>\n<li>Valorar la devoluci\u00f3n de ingresos indebidos, m\u00e1s intereses de demora, en liquidaciones a\u00fan impugnables por v\u00eda de recurso pendiente.<\/li>\n<\/ul>\n<p>La sentencia no relaja la exigencia de motivos econ\u00f3micos v\u00e1lidos, que sigue siendo el primer filtro de acceso al r\u00e9gimen FEAC; lo que delimita es el alcance de la regularizaci\u00f3n cuando dichos motivos no concurren.<\/p>\n<p>El Tribunal Supremo se apoya en jurisprudencia del TJUE (Leur-Bloem, Foggia, Euro Park Service, Modehuis) y en su propia doctrina previa. Frente al criterio del TEAC en resoluciones de 2024 y 2025 (que admit\u00eda eliminar el diferimiento cuando fuera necesario para corregir el abuso, imput\u00e1ndolo al ejercicio de consumaci\u00f3n), la sentencia confirma la inaplicaci\u00f3n parcial, pero eleva el list\u00f3n probatorio: el diferimiento exige ya motivaci\u00f3n reforzada espec\u00edfica, y no basta con conectarlo a la falta de motivos econ\u00f3micos v\u00e1lidos.<\/p>\n<p>La doctrina es especialmente relevante para holdings familiares, procesos de sucesi\u00f3n empresarial y reestructuraciones acogidas al r\u00e9gimen FEAC objeto de comprobaci\u00f3n por falta de motivos econ\u00f3micos v\u00e1lidos. Resulta de aplicaci\u00f3n en todo el territorio de r\u00e9gimen com\u00fan y, al derivar de la primac\u00eda del Derecho de la Uni\u00f3n Europea, su razonamiento es igualmente invocable frente a las Haciendas forales.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-5\"><p><strong>Escrito por Elena Escura<\/strong><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-6\"><p>\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column 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data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7\"><p>Elena Escura<\/p>\n<\/div><ul style=\"--awb-item-padding-bottom:20px;--awb-iconcolor:#003a7a;--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-phone fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><a href=\"tel:934940131\">93 494 01 31<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-envelope fas\" aria-hidden=\"true\"><\/i><\/span><div 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fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\"><i class=\"fa-chevron-circle-right fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1s informaci\u00f3n<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-9\"><h3><span style=\"color: #000080;\">Nuestras Oficinas<\/span><\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:30px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div 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fusion-text-12\"><div class=\"post-content\">\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\">\n<div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\">\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\">\n<div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\">\n<div class=\"fusion-text fusion-text-12\">\n<h3 class=\"fusion-responsive-typography-calculated\" data-fontsize=\"18\" data-lineheight=\"30.06px\"><a href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\">Consulta el \u00e1rea Fiscal<\/a><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":57872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[64,1163],"class_list":["post-127160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-contable","tag-fiscal","tag-plusvalias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Se refuerza la protecci\u00f3n del diferimiento de plusval\u00edas<\/title>\n<meta name=\"description\" content=\"R\u00e9gimen FEAC; el Tribunal Supremo admite la inaplicaci\u00f3n parcial y refuerza la protecci\u00f3n del diferimiento de plusval\u00edas\" \/>\n<meta name=\"robots\" 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