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A holding company proposes a partial financial spin-off of a subsidiary to enable the parent to hold the direct shareholding. The DGT seeks to determine whether this transaction qualifies for the special regime of fiscal neutrality and whether subsequent dividend distributions would be exempt.
Cuestión planteada
La escisión parcial financiera impropia podrá acogerse al régimen fiscal especial del Capítulo VII del Título VII de la LIS siempre que sea calificada mercantilmente como escisión y cumpla los requisitos del artículo 76.2.1º c) de la LIS. Es requisito que el patrimonio que permanece en la entidad escindida constituya una rama de actividad con organización de medios materiales y personales diferenciados con anterioridad a la operación. En cuanto a la ampliación de capital, la beneficiaria no ampliará capital al confundirse en el mismo sujeto la condición de socio y adquirente, siempre que esto no desvirtúe la calificación mercantil de escisión.
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