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A consulting entity proposes a restructuring involving a partial demerger, share swaps, and non-monetary contributions. The DGT analyses whether these operations meet the requirements to apply the special Corporate Tax regime, VAT exemption, Stamp Duty (ITP and AJD) exemption, and the non-applicability of the Securities Market Law (LMV) or the Wealth Tax (IIVTNU).
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La escisión parcial puede acogerse al régimen especial de IS si el patrimonio segregado constituye una unidad económica autónoma y se mantiene otra rama de actividad en la transmitente. El canje de valores y las aportaciones no dineras también pueden aplicar el régimen especial si cumplen los requisitos de residencia, participación y motivos económicos válidos. En cuanto al IVA, la transmisión de la rama de actividad no está sujeta si constituye una unidad económica autónoma, pero si solo se aportan inmuebles sin estructura organizativa, estará sujeta. Para el ITP y AJD, las operaciones de reestructuración están exentas. No aplica el art. 108 LMV por tratarse de mercado primario. El IIVTNU no se devenga si la transmisión de terrenos deriva de operaciones del régimen especial de IS.
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