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The taxpayer asks whether a partial or total demerger of their holdings in non-resident subsidiaries can qualify for the special tax regime. The DGT rules that this is possible provided that commercial law requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si procede al aplicación del régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación de escisión parcial descrita.
Para la escisión parcial, el patrimonio segregado debe ser una cartera de control (participaciones mayoritarias) y la entidad escindida debe mantener participaciones mayoritarias en otras entidades o una rama de actividad. En la escisión total, los socios deben recibir participaciones de forma proporcional. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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