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An entity has requested clarification on whether a financial partial demerger followed by a subsequent share swap can qualify for the special tax regime. The DGT has ruled that a demerger only qualifies for the special regime if majority holdings are segregated, and that a share swap requires the new entity to obtain the majority of voting rights and be supported by valid economic reasons.
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
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