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A family business unit has enquired whether its securities exchange and financial spin-off plan can apply the special Corporate Tax regime. The Directorate-General for Taxes (DGT) confirms this is possible provided that the majority voting rights requirements and valid economic reasons are satisfied, while also analysing dividend exemptions and the application of the Securities Market Act.
Cuestión planteada Si las operaciones de reestructuración planteadas pueden acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
El canje de valores es aplicable si la entidad H adquiere la mayoría de derechos de voto y los socios son residentes en España. La escisión parcial financiera podrá acogerse al régimen especial si se califica como tal mercantilmente y se mantiene una rama de actividad en la escindida. Los motivos de racionalización y eficiencia planteados se consideran económicamente válidos. Respecto a los dividendos, la exención del artículo 21 de la LIS será aplicable si se mantiene la participación mínima y el plazo de tenencia requerido.
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