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A company sought clarification on whether a restructuring involving partial demerger, exchange of securities, and contribution of business branches could apply the special Corporate Income Tax (CIT) regime. The DGT ruled that this is possible provided legal requirements are met and the stated economic motives are valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La escisión parcial financiera puede acogerse al régimen especial si se cumplen los requisitos mercantiles y se mantiene una participación mayoritaria en las entidades. El canje de valores requiere que la entidad adquirente obtenga la mayoría de derechos de voto y que los socios o la entidad beneficiaria cumplan los requisitos de residencia. La aportación de ramas de actividad es válida si el patrimonio constituye una unidad económica autónoma que permita desarrollar una explotación económica. Los motivos de racionalización, centralización de servicios y mejora de solvencia se consideran económicamente válidos.
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