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A company has requested clarification on whether a share exchange and a partial demerger (both financial and by line of business) can qualify for the special tax regime. The DGT indicates that this is possible provided that all legal and commercial requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada Confirmación de que el canje de valores cumple con todos los requisitos legalmente previstos para acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS.
Para el canje de valores, la entidad adquirente debe obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En la escisión financiera, el patrimonio segregado debe ser de participaciones mayoritarias y la entidad escindida debe mantener participaciones mayoritarias en otras entidades o una rama de actividad. Para la escisión por rama de actividad, el patrimonio segregado debe constituir una unidad económica autónoma. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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