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A company asks whether a total split followed by share exchange to create a holding may apply to the special corporate tax regime. The DGT responds that this is possible if legal requirements are met and valid economic reasons exist, although it warns that the split part transferring assets without organisational structure will be subject to VAT.
Cuestión planteada 1.- Posibilidad de que la operaciones de escisión y canje de valores pueden acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los objetivos que se persiguen responden a un motivo económico valido a efectos de dicho régimen.
La escisión total puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil y los socios reciben participaciones de forma proporcional. El canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Los motivos económicos de la reestructuración pueden considerarse válidos si no tienen como fin principal el fraude o la ventaja fiscal. En IVA, la escisión de activos sin estructura organizativa está sujeta, mientras que la transmisión de una unidad económica autónoma es no sujeta. En ITPAJD, las operaciones de reestructuración son no sujetas y exentas.
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