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The query asks whether a financial split of shareholdings can benefit from the special regime of the LIS. The DGT responds that it is possible provided commercial requirements are met and the split entity retains a business activity or majority shares in other entities.
Cuestión planteada Si los motivos económicos en virtud de los cuales la entidad A va a realizar la operación de escisión financiera descritas pueden considerarse válidos a efectos del cumplimiento de lo previsto en el artículo 89.2 de la LIS, pudiendo por tanto dichas operaciones acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la LIS.
Para que una escisión parcial se acoja al régimen especial, debe cumplir los requisitos de la normativa mercantil, segregando participaciones mayoritarias en otras entidades. La entidad escindida debe mantener en su patrimonio al menos una rama de actividad o participaciones mayoritarias en otras entidades. Los socios deben recibir participaciones en la entidad beneficiaria en la misma proporción que tenían en la transmitente. El régimen no se aplicará si el objetivo principal de la operación es la obtención de una ventaja fiscal sin motivos económicos válidos.
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