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A company has requested a ruling on whether a series of total demergers followed by a subsequent share swap meet the requirements for valid economic reasons. The DGT has determined that the objectives of professionalising management and centralising administration are valid for applying the special regime.
Cuestión planteada 1.- Consideración de los motivos de la escisión y de la aportación no dineraria indicados como ''motivos económicamente válidos'' a efectos de lo previsto en el artículo 96.2 del Texto Refundido de la Ley del Impuesto sobre Sociedades.
Los motivos de reestructuración para mejorar la gestión inmobiliaria, separar actividades y centralizar la administración se consideran económicamente válidos según el artículo 96.2 del TRLIS. En las escisiones totales, las bases imponibles negativas se transmiten a las entidades adquirentes según los límites del artículo 90. El canje de valores puede acogerse al régimen especial si se cumplen los requisitos de los artículos 83.5 y 87.1 del TRLIS.
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