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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.
Question posed: Whether the projected operation meets the requirements to benefit from the special regime applicable to demergers and, in particular, whether it can be understood to be carried out for valid economic motives.
If the operation is carried out under Article 69 of Law 3/2009 and the partners receive shares in proportion to their previous holding, it could comply with Article 76.2.1º a) of the LIS. Partners resident in Spain shall not include in their tax base the income from the attribution of values, which shall be valued at their tax value. However, to apply the special regime, the operation must not have the primary objective of tax fraud or evasion, but rather valid economic motives. The professionalization of business lines and the isolation of risks could be valid motives, although this depends on the verification of the facts.
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