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A hotel sector company asks whether its spin-offs, non-cash asset contributions and mergers can apply to the special IS regime. The DGT states that such operations may qualify if commercial and fiscal requirements are met and valid economic motives are present to avoid fraud or tax evasion exclusions.
Cuestión planteada Si las operaciones de reestructuración planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII 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.
Las operaciones de escisión total, aportación no dineraria y fusión pueden acogerse al régimen especial de la LIS si se realizan en el ámbito mercantil y cumplen los requisitos de la norma. Para la aportación, la entidad aportante debe participar al menos un 5% en la entidad receptora. Los motivos de reestructuración, racionalización y mejora organizativa o financiera se consideran económicamente válidos frente a la prohibición de operaciones con fines meramente fiscales.
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