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A company proposes a total split of its assets (four properties) to strengthen its financial position and improve ratios. The DGT assesses whether the transaction meets the requirements for the special tax regime under Corporate Income Tax, ITP/AJD, IIVTNU and VAT.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación puede ser una escisión total según el art. 76.2 de la Ley 27/2014 si cumple los requisitos mercantiles de la Ley 3/2009. Al ser una escisión proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Los socios residentes en España no integrarán rentas por la atribución de valores y mantendrán sus valores fiscales. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos.
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