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A query was raised regarding whether a total demerger and a non-monetary contribution of shares could qualify for the special Corporate Income Tax regime and if the stated grounds are valid. The DGT ruled that this is possible provided the legal requirements for demergers and share exchanges are met, and that the grounds of restructuring and succession are considered economic in nature.
Cuestión planteada Si las operaciones planteadas, de escisión total y aportación no dineraria, 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.
Las operaciones de escisión total podrán aplicar el régimen especial si se realizan conforme a la normativa mercantil y son proporcionales. La aportación de participaciones podrá acogerse al régimen de canje de valores si la entidad beneficiaria adquiere la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80.1 LIS. Los motivos de separar negocios, permitir la entrada de socios o la sucesión familiar se consideran económicamente válidos según el artículo 89.2 LIS.
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