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A hotel company has requested a ruling on whether its restructuring, aimed at aligning its corporate and functional structures, qualifies for the special regime under Corporate Tax. The DGT has determined that share exchange operations and partial financial demergers may benefit from this regime, provided they meet legal requirements and possess valid economic reasons.
Cuestión planteada Si las operaciones anteriormente descritas pueden acogerse al régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, y si los motivos alegados se pueden calificar como válidos a estos efectos.
Las operaciones de canje de valores pueden acogerse al régimen especial si la entidad beneficiaria es residente en España o está en el ámbito de la Directiva 2009/133/CE. La escisión parcial financiera es aplicable si se segrega una participación mayoritaria y la entidad escindida mantiene participaciones mayoritarias en otras entidades. Los motivos de simplificación, gestión y financiación se consideran económicos válidos. El canje de valores no impide la deducibilidad del fondo de comercio financiero del artículo 12.5 del TRLIS, siempre que los derechos se hagan extensivos a las nuevas participaciones.
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