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The taxpayer asks whether a partial financial spin-off (segregation of majority holdings) can apply the special regime for mergers and demergers. The DGT indicates this is possible provided that commercial and tax requirements are met, and that the spun-off entity maintains an autonomous line of business.
Cuestión planteada Si la operación descrita podría acogerse al 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 parcial financiera se acoja al régimen especial, debe cumplir los requisitos del artículo 76.2.1º c) de la LIS y la normativa mercantil. El patrimonio segregado debe consistir en participaciones mayoritarias y la entidad escindida debe mantener en su patrimonio una rama de actividad o más participaciones mayoritarias. La existencia de una rama de actividad requiere una organización de medios materiales y personales diferenciados con anterioridad a la operación. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal.
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