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A family company asks whether its proposal for a full spin-off meets the special regime's requirements and if valid economic grounds exist. The DGT states that if commercial and proportionality conditions are satisfied, the regime may apply, provided economic reasons are justified by actual facts.
Cuestión planteada Si la operación proyectada cumple los requisitos para acogerse al régimen especial aplicable a las escisiones y, en particular, si puede entenderse que se efectúa por motivos económicos válidos.
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