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A query was raised regarding whether a total demerger of a company can apply the special regime for mergers and demergers. The DGT indicates that if the requirements of the Corporate Income Tax Act (LIS) are met and the allocation of values is proportional, it could be applicable, provided its primary purpose is not tax advantage.
Cuestión planteada
Para que una escisión se acoja al régimen especial del artículo 76.2.1ºa) de la LIS, la atribución de valores a los socios debe ser proporcional a su participación previa, lo que evita la necesidad de que los patrimonios constituyan ramas de actividad. No obstante, según el artículo 89.2 de la LIS, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o carece de motivos económicos válidos. Los motivos de reorganización, gestión independiente y desvinculación de riesgos podrían considerarse económicos válidos, aunque su calificación depende de los hechos concretos.
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