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A company holding more than 99% of two other entities seeks clarification on whether the demerger of its holdings can qualify for the special tax regime. The DGT rules that this is possible provided that commercial law requirements are satisfied and the transaction is driven by valid economic motives beyond mere tax advantages.
Cuestión planteada Si la operación descrita puede 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 que una escisión financiera se acoja al régimen especial, el patrimonio segregado debe consistir en participaciones mayoritarias y la entidad escindida debe mantener participaciones mayoritarias en otras entidades o una rama de actividad. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, los motivos de reestructuración y deslinde de riesgos se consideran económicamente válidos.
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