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A medical entity proposes a restructure involving share contributions to a new company (NEWCO) followed by a total spin-off. The DGT examines whether these transactions qualify for the special IS regime and whether they are subject to VAT.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
La aportación de participaciones puede ser un canje de valores si la NEWCO adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 LIS. La escisión total puede acogerse al régimen especial si se realiza según la Ley de modificaciones estructurales y los socios reciben participaciones de forma proporcional. Los motivos económicos expuestos para la reestructuración se consideran válidos para evitar la aplicación del artículo 89.2 LIS. En cuanto al IVA, la aportación y la parte de la escisión con actividad médica no estarían sujetas por constituir transmisión de patrimonio empresarial, mientras que la parte de inmuebles para arrendamiento podría estar sujeta o exenta.
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