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A company intends to carry out a partial financial spin-off of its interest in another firm for succession and business separation purposes. The DGT rules that the transaction may qualify for the special tax neutrality regime, provided the spun-off entity retains a line of business within its assets.
Cuestión planteada Si la operación planteada podría 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.
La escisión parcial financiera podrá acogerse al régimen especial de la LIS si la entidad escindida mantiene en su patrimonio una rama de actividad o participaciones mayoritarias en otras entidades. Los motivos de separación de responsabilidades, tranquilidad de socios y relevo generacional se consideran económicamente válidos. La entidad podrá aplicar la exención del artículo 21 de la LIS sobre las rentas obtenidas, siempre que cumpla los requisitos de participación y tenencia. En cuanto al IVA e ITP/AJD, la transmisión de acciones estará exenta salvo que se acredite ánimo de elusión de impuestos sobre inmuebles.
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