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A query was raised regarding whether the segregation of shares from one entity into another can qualify for the special spin-off regime. The DGT indicates that this may apply provided the spun-off entity retains enough shares to maintain a majority interest in other entities and the transaction is driven by valid economic reasons.
Cuestión planteada Si la operación descrita podría 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.
Para que la escisión financiera cumpla el artículo 76.2.1º c) de la LIS, la entidad escindida debe mantener en su patrimonio participaciones de similares características que le confirmen la mayoría del capital social en otras entidades. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal. Los motivos de planificación sucesoria, ejecución de protocolo familiar o separación de riesgos empresariales podrían considerarse válidos, aunque su calificación depende de los hechos.
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