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The query asks whether a financial split of shareholdings can benefit from the special regime of the LIS. The DGT responds that it is possible provided commercial requirements are met and the split entity retains a business activity or majority shares in other entities.
Cuestión planteada Si los motivos económicos en virtud de los cuales la entidad A va a realizar la operación de escisión financiera descritas pueden considerarse válidos a efectos del cumplimiento de lo previsto en el artículo 89.2 de la LIS, pudiendo por tanto dichas operaciones acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la LIS.
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