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A company has requested clarification on whether a share exchange and a total demerger can qualify for the special Corporate Tax regime and if their underlying motives are valid. The DGT has ruled that this is possible provided that residency requirements and commercial regulations are met, and that motives related to the separation of risks and financing are considered economically valid.
Cuestión planteada Si las operaciones de canje de valores y escisión total planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para el canje de valores, se puede aplicar el régimen especial si la entidad adquirente es residente en España y se obtiene la mayoría de derechos de voto. En la escisión total, si se realiza bajo la normativa mercantil y es proporcional, también es aplicable el régimen especial. Los motivos de separar riesgos y obtener financiación se consideran económicamente válidos frente al objetivo de fraude o ventaja fiscal.
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