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An entity inquired whether the segregation of its shareholdings into another company could benefit from the special tax regime for demergers. The DGT ruled that this is possible provided the demerged entity retains either a line of business or majority shareholdings in other entities within its assets.
Cuestión planteada Si la operación descrita puede 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 de la LIS si el patrimonio segregado son participaciones mayoritarias en otras entidades y la entidad escindida mantiene en su patrimonio otra rama de actividad o participaciones mayoritarias en otras entidades. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos de reestructuración, especialización de gestión o captación de financiación pueden considerarse económicos válidos.
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