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A company has requested clarification on whether a financial partial demerger and a share exchange can qualify for the special tax regime. The DGT indicates that this is possible provided the requirements of the Corporate Income Tax Act are met and the primary objective of the transaction is not tax advantage.
Cuestión planteada Si las operaciones descritas 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 sobres Sociedades.
La escisión parcial financiera podrá acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene una rama de actividad. El canje de valores será aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. No obstante, el régimen no se aplicará si la operación carece de motivos económicos válidos o busca reducir la tributación en la transmisión de elementos patrimoniales.
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