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A consulting company proposes a share exchange to make entity Z its parent, followed by a partial financial spin-off of its holdings. The DGT states that both transactions could fall under the special tax regime if legal and commercial requirements are met.
Cuestión planteada 1º) Si las operaciones descritas de canje de valores y escisión parcial financiera se podrían acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS).
El canje de valores podrá aplicar el régimen especial si la entidad beneficiaria adquiere la mayoría de derechos de voto y concurren los requisitos del artículo 80 de la LIS. La escisión parcial financiera podrá acogerse al régimen si se segregan participaciones mayoritarias y permanece en la escindida una rama de actividad o participaciones mayoritarias en otras entidades. Ambas operaciones requieren que los motivos económicos sean válidos y no tengan como fin principal la ventaja fiscal según el artículo 89.2 de la LIS.
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