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The applicant asks whether a total demerger followed by a share exchange to create a holding company can qualify for the special tax regime. The DGT rules that this is possible provided legal requirements are met and the primary purpose of the transaction is not tax advantage.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión total puede acogerse al régimen especial si se realiza según la normativa mercantil y los socios reciben participaciones de forma proporcional a su participación previa. El canje de valores es aplicable si la entidad adquirente obtiene la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Estas operaciones requieren que el motivo principal no sea la ventaja fiscal, sino razones económicas válidas como la reestructuración o racionalización de actividades.
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