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A query was raised regarding whether a financial demerger of shares and a non-monetary contribution of real estate could qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) ruled that this is possible provided that majority shareholdings are maintained in the demerger, the requirements for business use and participation are met in the contribution, and valid economic reasons exist.
Cuestión planteada Si las operaciones descritas pueden 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.
La escisión financiera podrá acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones mayoritarias en otras entidades o una rama de actividad. La aportación de inmuebles requiere que estos estén afectos a una actividad económica con contabilidad según el Código de Comercio y que el aportante mantenga al menos un 5% de los fondos propios. Finalmente, las operaciones no deben tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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