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An entity inquired whether the demerger of a majority stake in another company, for the purposes of decoupling shareholdings and attracting customers, constituted a valid economic reason. The DGT ruled that, provided commercial and asset requirements are met, these reasons may be considered valid for the special tax regime.
Cuestión planteada Si pueden considerarse motivos económicos válidos los expuestos a los efectos de acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de escisión, la operación debe cumplir los requisitos de la normativa mercantil y el patrimonio remanente debe consistir en participaciones mayoritarias o ramas de actividad. La desvinculación accionarial y la finalidad de atraer clientes se consideran motivos económicos válidos frente al artículo 89.2 de la LIS. No obstante, la aplicación del régimen queda sujeta a que la operación no tenga como principal objetivo el fraude o la evasión fiscal.
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