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A securities leasing and management company has enquired whether its proportional total spin-off may qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) indicates that if the requirements of Article 76.2.1.a) are met and the transaction is supported by valid economic reasons, said regime is applicable.
Cuestión planteada Si la operación descrita puede 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 operación puede acogerse al régimen especial si cumple los requisitos del artículo 76.2.1.a) de la LIS. Para ello, no debe tener como principal objetivo el fraude o la evasión fiscal, sino que debe realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, la finalidad de evitar problemas de gestión futura mediante la división del patrimonio se considera un motivo económicamente válido.
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