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A company inquired whether the segregation of a majority stake into a new entity could qualify for the special tax regime for spin-offs. The Directorate-General for Taxes (DGT) ruled that this is possible provided that commercial requirements are met and the transaction is driven by valid economic motives rather than solely for tax purposes.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal 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.
Para que una escisión parcial se acoja al régimen especial, el patrimonio segregado debe consistir en participaciones mayoritarias y la entidad escindida debe mantener participaciones similares o una rama de actividad. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, la desvinculación de una cartera de riesgo para mejorar la gestión y estructura organizativa se considera un motivo económico válido.
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