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A company has requested clarification on whether a total demerger followed by a share exchange can qualify for the special tax regime. The DGT has ruled that this is possible, provided that all legal requirements are satisfied and the primary purpose of the transaction is not to obtain a tax advantage.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La escisión total podrá acogerse al régimen especial si se realiza según el artículo 69 de la Ley 3/2009 y los socios reciben participaciones de forma proporcional. El canje de valores será aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Para evitar la aplicación del régimen por fraude o evasión, la operación debe responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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