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The DGT responds that partial financial spin-offs and absorption mergers may apply to the deferral regime if they meet commercial and LIS requirements, provided their main objective is not fiscal advantage.
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 y, por tanto, las plusvalías que pudieran ponerse de manifiesto en sede de las sociedades implicadas en dichas operaciones podrán aplicarse el régimen de diferimiento previsto y si existen motivos económicos válidos.
Para la escisión parcial, si se califica mercantilmente como tal y cumple el artículo 76.2.1º c) de la LIS, puede aplicar el régimen especial. En la fusión por absorción, si se realiza bajo el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, también puede acogerse al régimen de neutralidad. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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