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A holding company has enquired whether its partial demerger project, aimed at separating industrial and real estate activities, can benefit from the special tax regime. The DGT indicates that this is possible provided that commercial requirements are met and valid economic reasons exist, while also analysing exemptions from other taxes.
Cuestión planteada Si la operación descrita puede 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 podrá acogerse al régimen especial de IS si el patrimonio segregado son participaciones mayoritarias y el patrimonio remanente mantiene participaciones similares o una rama de actividad. Para evitar el régimen general, la operación debe responder a motivos económicos válidos y no a la mera ventaja fiscal. En cuanto al IVA e ITPAJD, la transmisión de valores suele estar exenta, salvo que se pretenda eludir el impuesto de los inmuebles subyacentes.
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