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A real estate management company seeks advice on the tax treatment of a reorganisation involving a merger, capital reduction and full spin-off. The DGT states that such operations may apply to the special regime of fiscal neutrality if they meet LIS requirements and have valid economic motives.
Cuestión planteada
La fusión por absorción puede acogerse al régimen de neutralidad fiscal si se realiza en el ámbito mercantil y cumple el art. 76.1 LIS. La escisión total puede aplicar dicho régimen si la atribución de valores a los socios es proporcional a su participación, sin necesidad de que los patrimonios constituyan ramas de actividad. En ambos casos, si aplica el régimen especial, los socios no integran rentas y los nuevos valores conservan la fecha de adquisición y el valor fiscal de los originales. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos.
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