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A consulting company proposes a restructuring (partial demerger and merger by absorption) to become a SOCIMI. The DGT analyses whether these operations can benefit from the special tax neutrality regime and how this affects SOCIMI requirements and financial expenses.
Cuestión planteada 1. Se plantea si las operaciones de reestructuración mencionadas pueden acogerse al régimen fiscal especial regulado en el Capítulo VIII del Título VII del TRLIS.
La escisión parcial puede acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y el patrimonio remanente incluye otras participaciones mayoritarias o una rama de actividad. La fusión por absorción de una sociedad íntegramente participada puede acogerse al régimen si cumple los requisitos mercantiles. Para evitar el fraude, las operaciones deben tener motivos económicos válidos; la creación o adaptación de sociedades para ser SOCIMI se presume como motivo válido. La cesión de un derecho de crédito en la escisión no puede acogerse a la neutralidad fiscal.
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