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A company has enquired whether a partial financial spin-off of shares can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this is possible provided commercial requirements are met and valid economic reasons exist, although the exemption on the transfer of shares will be limited to the amount of any previously deducted value adjustments.
Cuestión planteada 1. Si la operación de escisión descrita puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS.
La escisión financiera puede acogerse al régimen especial si el patrimonio segregado y el que permanece consisten en participaciones mayoritarias o una rama de actividad. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos. En la transmisión de participaciones de entidades no residentes, la exención del artículo 21 de la LIS se aplicará solo por la parte de la renta que exceda de la corrección de valor deducida según el artículo 12.5 del TRLIS.
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