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An entity inquired whether the spin-off of majority stakes in several companies into a new entity could qualify for the special tax regime. The DGT ruled that this is possible provided that commercial law requirements are met and the primary purpose of the operation is not tax evasion or tax advantage.
Cuestión planteada Si la operación descrita reúne los requisitos necesarios para poder acogerse al régimen fiscal previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión parcial financiera se acoja al régimen especial, el patrimonio segregado debe consistir en participaciones mayoritarias y la entidad escindida debe mantener participaciones mayoritarias en otras entidades o una rama de actividad. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal.
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