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An entity inquired whether its financial partial demerger could qualify for the tax neutrality regime and if its underlying reasons were valid. The DGT indicates this is possible provided commercial requirements are met and a line of business or majority holdings are maintained.
Cuestión planteada Si la operación de escisión parcial planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido 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 del TRLIS si concurren los requisitos de la normativa mercantil y el patrimonio que permanece en la entidad escindida consiste en participaciones mayoritarias o en una rama de actividad. Para evitar la aplicación del régimen general, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino que debe responder a motivos económicos válidos. Separar riesgos económicos para proteger el patrimonio puede considerarse un motivo económicamente válido.
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