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The applicant asks whether a share exchange followed by a total demerger can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT rules that this is possible provided that all regulatory requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada 1) Si las operaciones descritas pueden 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.
Para el canje de valores, la entidad beneficiaria debe adquirir la mayoría de los derechos de voto y cumplir el artículo 80 de la LIS. En la escisión total, si los socios reciben participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. El régimen especial no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. Los motivos de reorganización operativa, separación de riesgos y autonomía financiera pueden considerarse válidos.
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