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A consulting company proposes a value swap enabling entity Z to take control, followed by a partial financial spin-off of its shares. The DGT states that both transactions may be subject to the LIS special regime provided 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 similares. Ambas operaciones requieren que no tengan como fin principal la ventaja fiscal, sino motivos económicos válidos según el artículo 89.2 de la LIS.
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