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A textile company inquired whether its total spin-off, intended to separate real estate assets from business risk, could qualify for the special Corporate Tax regime and if its underlying reasons were valid. The DGT ruled that the operation may qualify for the special regime provided it is carried out under commercial law and serves genuine economic purposes, and noted that it is not subject to Stamp Duty (ITPAJD) as it constitutes a primary market transaction.
Cuestión planteada 1. Si la operación de reestructuración planteada puede acogerse al régimen especial que regula el Título VII Capítulo VIII del TRLIS y si los motivos que subyacen en la operación pueden considerarse válidos a estos efectos.
La escisión total podrá aplicar el régimen especial del TRLIS si se realiza conforme a la normativa mercantil y es proporcional. Para evitar la aplicación del régimen general, la operación debe responder a motivos económicos válidos (como la reestructuración o racionalización) y no tener como fin principal la ventaja fiscal. En cuanto al ITPAJD, la operación no queda sujeta por el artículo 108 de la LMV al tratarse de una operación de mercado primario y no de mercado secundario.
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