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A company has requested a ruling on whether a total demerger followed by a share exchange can qualify for the special tax regime. The DGT has determined that this is possible, provided that all legal requirements are met and the primary purpose of the transaction is not tax evasion or obtaining an undue tax advantage.
Cuestión planteada 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.
La escisión total cumple el régimen especial si se realiza según la Ley de modificaciones estructurales y los socios reciben participaciones proporcionales. El canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos de residencia. No se aplicará el régimen si la operación carece de motivos económicos válidos o busca meramente una ventaja fiscal.
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