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The DGT confirms that such operations may qualify under the special tax regime if commercial and fiscal requirements are met and the main objective is not fiscal advantage.
Question raised 1º) Whether the described operations could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
La escisión parcial financiera puede acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad mantiene una rama de actividad o participaciones similares. La fusión y la escisión total son aplicables si se realizan bajo la normativa mercantil y cumplen el artículo 76 de la LIS. El canje de valores requiere que la entidad adquiera la mayoría de derechos de voto y se cumplan los requisitos de residencia y valoración del artículo 80. No se aplicará el régimen especial si la operación tiene como objetivo principal la ventaja fiscal o carece de motivos económicos válidos.
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