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A family company asks whether a restructuring involving share swaps, a merger and a partial split can apply for the special tax regime. The DGT determines that share swaps and mergers may qualify if legal requirements are met, but a partial financial split is not possible because the segregated shares are not majority-held.
Cuestión planteada 1º) 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.
El canje de valores puede aplicar el régimen especial si la nueva holding obtiene la mayoría de derechos de voto y se cumplen los requisitos del art. 80 LIS. La fusión por absorción es válida si se realiza bajo la normativa mercantil y cumple el art. 76.1.a) LIS. La escisión parcial financiera no puede acogerse al régimen especial porque las participaciones segregadas no son mayoritarias, incumpliendo el art. 76.2.1ºc) LIS.
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