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The DGT examines whether a series of corporate restructurings—such as absorption mergers, partial spin-offs, share swaps and non-cash contributions—meet the requirements of the Corporate Income Tax Law.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La fusión y la escisión parcial pueden acogerse al régimen especial si se realizan en el ámbito mercantil y la escisión segrega una rama de actividad que constituya una unidad económica autónoma. El canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos de residencia y valoración. Las aportaciones no dinerarias de participaciones sociales pueden aplicar el régimen si el aportante mantiene al menos un 5% de los fondos propios de la entidad receptora y cumple los requisitos de posesión y actividad.
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