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A company has requested a ruling on whether performing a partial demerger of a business line to facilitate the subsequent sale of its shares constitutes a valid economic reason. The Directorate General for Taxes (DGT) has ruled that if the main objective is to obtain a tax advantage on the transfer of shares, the special tax regime cannot be applied.
Cuestión planteada Si existe motivo económico válido en la operación de escisión planteada.
El régimen especial de escisiones no se aplica si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. Si la escisión se realiza para facilitar la venta de participaciones a terceros y dicha transmisión conlleva una ventaja fiscal respecto a la transmisión directa de la actividad, no existirían motivos económicos válidos según el artículo 89.2 de la LIS. No obstante, si la operación no busca reducir la tributación de la venta, podría acogerse al régimen especial.
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