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The consultant asks whether a share exchange and a financial spin-off may qualify for the special regime under the LIS. The DGT responds that this is possible provided the legal requirements are met and the economic justifications are valid.
Cuestión planteada Confirmación de que las operaciones planteadas resultan susceptibles de acogerse al régimen fiscal especial contemplado 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 para la realización de las mismas.
Para el canje de valores, se puede aplicar el régimen especial si la entidad adquiere participaciones que le permitan obtener la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la escisión parcial, es posible si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones mayoritarias en otras entidades o una rama de actividad. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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