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A holding company queries whether its share merger and spin-off transactions may benefit from the special tax regime for restructurings. The DGT confirms this is possible provided commercial requirements are satisfied and economic motives are valid and not primarily aimed at obtaining tax advantages.
Cuestión planteada Si las operaciones de reestructuración planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación de fusión puede acogerse al régimen especial si se realiza bajo la normativa mercantil y cumple el artículo 83.1 del TRLIS. La escisión parcial financiera podrá acogerse al régimen si el patrimonio segregado son participaciones mayoritarias y permanece una rama de actividad en la escindida. Los motivos económicos alegados para ambas operaciones pueden considerarse válidos según el artículo 96.2 del TRLIS. Las bases imponibles negativas de la transmitente podrán compensarse en la adquirente con los límites del artículo 90.3 del TRLIS.
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