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The inquiry examines whether a share exchange, a financial demerger, and a partial demerger of real estate assets may qualify for the special Corporate Tax regime. The DGT determines that the proposed economic grounds are valid, but application of the regime depends on meeting the technical requirements for each specific transaction.
Cuestión planteada Si los motivos económicos anteriormente expresados para efectuar las operaciones descritas, estarían comprendidos dentro de los motivos económicos válidos para poder aplicar, en relación al canje de valores, a la escisión financiera y a la escisión parcial, el régimen especial que para las fusiones, escisiones, aportación de activos, canje de valores, etc. prevé el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El canje de valores y la escisión financiera pueden acogerse al régimen especial si se adquiere la mayoría de derechos de voto y se mantiene una rama de actividad en la entidad escindida. Los motivos económicos de reestructuración y gestión patrimonial se consideran válidos según el artículo 89.2 de la LIS. No obstante, la escisión parcial de inmuebles no podrá aplicar el régimen especial si estos no constituyen una rama de actividad con organización empresarial diferenciada y autónoma.
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