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The applicant inquired whether a total demerger operation could apply the special regime for mergers and demergers under Corporate Tax. The DGT ruled that this is possible provided that commercial and economic requirements are met, and that the primary purpose is not tax fraud or evasion.
Cuestión planteada 1º) Si la operación descrita puede 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.
Si la escisión se realiza bajo el artículo 69 de la Ley 3/2009 y no altera la proporcionalidad de los socios, cumple el artículo 76.2.1ºa) de la LIS. Para aplicar el régimen especial, la operación debe responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal. En caso de sucesión a título universal, las entidades beneficiarias asumen los derechos y obligaciones tributarias, pudiendo compensar las bases imponibles negativas según los términos de la ley.
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