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An entity asks whether a series of operations involving activity branch contributions, share exchanges and partial splits may qualify for the special regime of the Corporate Income Tax. The DGT responds that this is possible provided the economic unit requirement is met and valid economic reasons exist beyond tax advantages.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para la aportación de rama de actividad, el patrimonio debe constituir una unidad económica autónoma que ya existiera en la transmitente. En el canje de valores, la entidad adquirente debe obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80. Para la escisión parcial, el patrimonio segregado y el mantenido deben ser ramas de actividad con gestión y organización diferenciadas. En todos los casos, la operación no debe tener como fin principal el fraude o la evasión fiscal, debiendo acreditarse motivos económicos válidos.
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