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The DGT consults on the application of the special regime for total splits and share exchanges in a restructuring. It states that such operations may be subject to the special regime if legal requirements are met and the primary objective is not fraud or tax evasion.
Cuestión planteada
Para la escisión total, si se realiza bajo la Ley 3/2009 y los socios reciben participaciones de forma proporcional, se cumplen los requisitos del artículo 76.2.1º.a) de la LIS sin necesidad de que los patrimonios sean ramas de actividad. En el canje de valores, se podrá aplicar el régimen especial si la entidad adquirente obtiene la mayoría de derechos de voto y concurren los requisitos del artículo 80 de la LIS. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión fiscal o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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