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A query was raised regarding whether a partial financial spin-off of shares can qualify for the special regime under the Corporate Income Tax Act (LIS) and whether the economic motives are valid. The DGT indicates that this is possible provided that commercial requirements are met and the primary purpose of the transaction is not to obtain a tax advantage.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para que una escisión parcial financiera se acoja al régimen especial, debe cumplir los requisitos de la normativa mercantil y el patrimonio que permanece en la entidad debe consistir en participaciones mayoritarias o ramas de actividad. Los motivos económicos se consideran válidos si la operación no tiene como principal objetivo el fraude o la evasión fiscal, ni la mera obtención de una ventaja fiscal. En este caso, la operación podría ser válida siempre que la adquisición de acciones propias por parte de la sociedad no busque reducir la tributación de la venta de participaciones por parte de los socios.
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