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An immovable property company asks whether a reorganisation involving share exchange and partial spin-off of its rental activity can qualify for the Special Tax Regime. The DGT responds that it is possible if the share exchange involves a majority of voting rights and if the spin-off transfers a business activity that constitutes an autonomous economic unit.
Cuestión planteada 1º) Si las operaciones descritas de canje de valores y escisión parcial reúnen 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.
El canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del art. 80 LIS. La escisión parcial requiere que el patrimonio segregado constituya una rama de actividad (unidad económica autónoma) y que la transmitente mantenga otra rama de actividad. La escisión total es posible si no se altera la proporcionalidad de los socios o si los patrimonios son ramas de actividad. Las operaciones deben tener motivos económicos válidos y no buscar meramente una ventaja fiscal.
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