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A family company managing rental properties proposes a total split to separate operations and facilitate succession. The DGT states that if the transaction meets commercial and proportionality requirements, it may apply the tax neutrality regime of the Corporate Income Tax.
Question raised 1. Whether the described operation may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.
La operación puede acogerse al régimen de neutralidad fiscal si se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple con el artículo 76.2.1º a) de la LIS. Al repartirse las participaciones de forma proporcional a las de la sociedad escindida, no es necesario que los patrimonios constituyan ramas de actividad. La ausencia de motivos económicos válidos genera una presunción de fraude, pero la Administración debe realizar un examen global caso por caso para determinar si el objetivo principal es la ventaja fiscal.
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