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A company inquired whether its total demerger project, intended to separate activities and risks, could qualify for the special tax regime. The Directorate General for Taxes (DGT) ruled that if the operation meets commercial requirements and is carried out for valid economic reasons rather than mere tax advantages, the regime is applicable.
Cuestión planteada Si la escisión total proyectada, por la cual la consultante escindiría totalmente su patrimonio social, transmitiendo en bloque los activos y pasivos asociadas a cada una de la actividades en favor de dos entidades de nueva creación, atribuyendo la totalidad de las participaciones de las sociedades beneficiarias a su socio único, podría acogerse al Régimen Fiscal Especial, y en particular si los motivos alegados para realizar la escisión pueden considerarse válidos para la aplicación del Régimen Fiscal Especial según lo dispuesto en el artículo 89 de la LIS.
Para que una escisión total sea aplicable al régimen especial, debe cumplir los requisitos de la LIS y realizarse en el ámbito mercantil. Al ser una escisión proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de autonomía de actividades, separación de riesgos y sucesión ordenada pueden considerarse válidos.
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