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A holding company seeks to know whether a partial share split can apply to the special regime of fiscal neutrality. The DGT states that commercial requirements must be met and shareholders must retain their ownership proportions.
Cuestión planteada Si son motivos económicos válidos para poder aplicar el régimen especial previsto en el Capítulo VII de la Ley del Impuesto de sociedades.
Para que una escisión parcial se acoja al régimen especial de la LIS, debe cumplir los requisitos de la normativa mercantil y la entidad escindida debe mantener en su patrimonio participaciones mayoritarias en otra entidad o una rama de actividad. Asimismo, los socios deben recibir participaciones en las entidades beneficiarias en la misma proporción que tenían en la transmitente. El régimen no será aplicable si el objetivo principal de la operación es obtener una ventaja fiscal sin motivos económicos válidos.
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