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The ruling examines whether a financial spin-off of shares can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT determines that if the shares are allocated directly to shareholders, the regime does not apply; however, if they are transferred to a new entity while maintaining a line of business, it is possible.
Cuestión planteada 1º) Si la operación de escisión financiera de la entidad consultante descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La escisión no se acoge al régimen especial si las participaciones segregadas se asignan directamente a los socios. No obstante, la operación sí puede acogerse al régimen si se transmiten las participaciones a una entidad de nueva creación y la entidad escindida mantiene en su patrimonio una rama de actividad. Para la fusión posterior, se debe cumplir la normativa mercantil y el artículo 76.1 de la LIS, asegurando que la operación tenga motivos económicos válidos y no una finalidad meramente fiscal.
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