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A query was raised regarding whether a company may benefit from the special Corporate Tax regime in a share swap and a total demerger operation. The Directorate-General for Taxes (DGT) ruled that this is possible provided that legal requirements are met and the transaction is driven by valid economic reasons rather than being solely for tax purposes.
Cuestión planteada 1º) Si las operaciones descritas se podrían acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, se puede aplicar el régimen especial si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la escisión total, si no se altera la proporcionalidad de los socios, no es necesario que los patrimonios constituyan ramas de actividad. Ambas operaciones requieren que el objetivo no sea el fraude o la evasión, sino motivos económicos válidos como la reestructuración o racionalización de actividades. En materia de ITPAJD, estas operaciones de reestructuración están no sujetas a la modalidad de operaciones societarias y exentas en las demás modalidades.
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