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A query was raised regarding whether a contribution of shares followed by a financial spin-off could qualify for the special Corporate Tax regime. The DGT determined that while the spin-off might meet the requirements, the initial contribution is invalid as it lacks economic motives distinct from tax benefits.
Cuestión planteada Si las operaciones descritas podrían 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.
La aportación de acciones puede aplicar el régimen especial si se cumplen requisitos de residencia, participación mínima del 5% y posesión ininterrumpida durante un año. La escisión financiera es válida si se segregan participaciones mayoritarias y se mantienen participaciones similares en la entidad escindida. No obstante, la aportación no puede acogerse al régimen especial si su único objetivo es preparar una escisión que no cumpliría los requisitos por sí sola, al no existir un motivo económico distinto al fiscal.
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