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The query asks whether a financial spin-off of majority shareholdings can qualify for the special Corporate Tax regime. The DGT rules that this is possible provided the demerged entity maintains majority shareholdings in another entity or a business line, and that the transaction is supported by valid economic reasons.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014 de 27 de noviembre, del Impuesto de Sociedades.
La escisión financiera puede acogerse al régimen especial del capítulo VII del título VII de la LIS si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones mayoritarias en otra entidad o una rama de actividad. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos. En cuanto al ITP y AJD, la operación se considera de reestructuración y está exenta según el texto refundido del impuesto.
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