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A consulting entity proposes grouping Latin American subsidiary shares in a Spanish company via a partial reverse financial spin-off. The DGT states the transaction could meet partial spin-off criteria if treated commercially as such and is not a share distribution of reserves, provided valid economic grounds exist.
Cuestión planteada 1. Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podría cumplir las condiciones de escisión parcial de la LIS si se segrega la participación mayoritaria en la sociedad beneficiaria, permaneciendo en la escindida una rama de actividad o participación mayoritaria en otra entidad. No obstante, la aplicación del régimen especial exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS. Si la finalidad preponderante fuera la distribución de reservas en especie para evitar consecuencias fiscales, no se aplicarían los beneficios del régimen especial. De cumplirse los requisitos, la entidad escindida no integraría en su base imponible las rentas que se pongan de manifiesto por la transmisión.
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