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A consultancy company proposes a share exchange enabling entity Z to acquire 100% of a company's capital, followed by a partial financial split. The DGT examines whether these transactions may qualify for the special regime of corporate reorganisation under LIS requirements.
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 acogerse al régimen especial si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La escisión parcial financiera podrá acogerse al régimen especial si se segregan participaciones mayoritarias y en la entidad escindida permanece una rama de actividad o participaciones mayoritarias en otras entidades. 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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