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The inquiry asks whether a share exchange and a partial split can benefit from the special regime of Corporate Income Tax. The DGT responds that this is possible if the requirements of the LIS are met and valid business branches and economic motives are demonstrated.
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal previsto 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 el canje de valores, se puede aplicar el régimen especial si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la escisión parcial, es necesario que el patrimonio segregado constituya una unidad económica autónoma (rama de actividad) y que se cumpla la normativa mercantil. Los motivos de centralización, gestión y diversificación de riesgos mencionados pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS.
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