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An education company asks whether it can carry out a financial split of its real estate holdings and a subsequent share exchange and shareholder contributions to restructure its family groups. The DGT examines whether these operations comply with the Corporate Income Tax Law and commercial regulations.
Cuestión planteada 1º) Si las operaciones descritas podrían 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 puede acogerse al régimen especial si la entidad escindida mantiene participaciones mayoritarias en otra entidad. El canje de valores es aplicable si la entidad beneficiaria adquiere la mayoría de derechos de voto y cumple el artículo 80 de la LIS. Las aportaciones no dinerarias de personas físicas requieren que las participaciones representen al menos el 5% de los fondos propios y que la entidad no gestione patrimonio inmobiliario según la LIP. Para el Impuesto sobre el Patrimonio, el arrendamiento de inmuebles solo es actividad económica si la entidad cuenta con al menos un empleado con contrato laboral a jornada completa.
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