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The applicant asks whether a partial financial spin-off and a share exchange can qualify for the special regime under Corporate Income Tax. The DGT rules that this is possible provided that both commercial and tax regulations are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si la escisión parcial financiera puede acogerse a la figura descrita como escisión en el artículo 76.2.1º, apartado c) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, como una escisión financiera.
La escisión parcial financiera puede acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones similares o una rama de actividad. Para el canje de valores, se requiere que la entidad adquirente obtenga la mayoría de derechos de voto y se cumplan los requisitos del artículo 80 de la LIS. En ambos casos, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades.
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