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A holding company has enquired whether the segregation of its majority holdings into two new entities can qualify for the special tax spin-off regime. The DGT has ruled that this is possible provided the entity retains a line of business or majority holdings in other entities within its assets and the transaction is supported by valid economic reasons.
Cuestión planteada Si la operación descrita reúne los requisitos necesarios para la aplicación del régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión financiera se acoja al régimen especial, el patrimonio segregado debe consistir en participaciones mayoritarias y la entidad escindida debe mantener en su patrimonio otras participaciones mayoritarias o una rama de actividad. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de segregación de riesgos, optimización de gestión y protocolo familiar se consideran económicamente válidos.
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