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A family business has enquired whether it may benefit from the special regime for mergers and demergers when segregating its business lines into new entities. The Directorate General for Taxes (DGT) responds that this is possible provided that the segregated parts constitute autonomous branches of activity and the primary purpose of the operation is not fraud or tax advantage.
Question raised Whether the special regime of Chapter VII of Title VII of the LIS is applicable.
Para aplicar el régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica capaz de funcionar por sus propios medios y la entidad transmitente debe mantener otra rama de actividad. En el canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal.
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