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The query examines whether a non-proportional financial partial demerger can qualify for the special tax regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) concludes that it cannot, as non-proportionality requires the assets being split to constitute business lines, and holdings in other entities do not qualify as a business line.
Cuestión planteada Si la operación de escisión parcial financiera puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS.
Para que una escisión parcial financiera no proporcional se acoja al régimen especial, los patrimonios escindidos deben constituir ramas de actividad según el artículo 76.2.2º de la LIS. Las participaciones en otras entidades, ya sean mayoritarias o minoritarias, no pueden conformar una rama de actividad porque su gestión no constituye un desarrollo de actividad económica. Por tanto, si la atribución de valores a los socios no es proporcional, la operación no cumple los requisitos para el régimen especial.
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