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The DGT confirms that a value swap followed by a full spin-off may benefit from the special tax regime provided legal requirements are met and valid economic reasons exist.
Cuestión planteada Si las operaciones de reestructuración planteadas en el escrito de consulta 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.
Para el canje de valores, la entidad beneficiaria debe adquirir la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En la escisión total, si se respeta la proporcionalidad en la atribución de valores, no es necesario que los patrimonios constituyan ramas de actividad. La aplicación del régimen especial requiere que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos según el artículo 89.2 de la LIS.
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