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A query was raised regarding whether a non-proportional financial partial demerger can qualify for the special tax regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that, in the case of non-proportional demergers, the segregated assets must constitute distinct business lines to qualify for said regime.
Cuestión planteada Si la operación de escisión parcial financiera puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS.
Para que una escisión parcial financiera no proporcional se acoja al régimen especial, los patrimonios adquiridos por las entidades adquirentes deben constituir ramas de actividad. Las participaciones en otras entidades no pueden conformar una rama de actividad, ya que la gestión de participaciones no es una actividad económica. Por tanto, si la escisión implica repartir participaciones en proporciones distintas a las originales, no se aplica el régimen especial si lo segregado son solo participaciones.
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