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A parent company has requested clarification on whether segregating majority holdings into a new company qualifies for the special spin-off tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that commercial requirements are met, holdings in the spun-off entity are maintained, and valid economic reasons are demonstrated.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La escisión financiera podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones de similares características o una rama de actividad. Los motivos económicos alegados para la reorganización podrían considerarse válidos según el artículo 89.2 de la LIS, aunque su validación depende de la comprobación de los hechos. La operación no altera el período impositivo del grupo fiscal ni la obligación de presentar la declaración.
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