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A family group seeks advice on whether a complex reorganisation of their real estate and hotel businesses can qualify for the special corporate tax regime. The DGT examines a share swap, a absorption merger, and two full divisions, subject to legal and commercial requirements.
Cuestión planteada Si la operación descrita podría 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.
El canje de valores y la fusión pueden acogerse al régimen especial si se cumplen los requisitos de la LIS y la normativa mercantil. La primera escisión total es posible si se realiza en el ámbito mercantil y no altera la proporcionalidad de los socios. Sin embargo, la escisión total no proporcional de Newco H no puede aplicar el régimen especial porque los patrimonios segregados no constituyen ramas de actividad autónomas según el artículo 76.4 de la LIS.
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