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A company asks whether a reorganisation involving a partial financial split and share exchange can benefit from a special tax regime. The DGT confirms this is possible if the LIS requirements are met and the transaction has valid economic reasons, not merely fiscal ones.
Cuestión planteada 1º) Si las operaciones descritas de escisión parcial financiera y de canje de valores pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión parcial financiera puede acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones mayoritarias o una rama de actividad. El canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Estas operaciones deben responder a motivos económicos válidos para evitar la aplicación del artículo 89.2 de la LIS. Por último, la transmisión de participaciones minoritarias puede estar exenta según el artículo 21 de la LIS si no procede de la reestructuración.
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