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A real estate rental company enquired whether a total demerger intended to resolve conflicts between divorced partners could qualify for the special Corporate Tax regime. The DGT indicates that this is possible provided the allocation of shares is proportional and the motives are economic, but not if the objective is to separate partners through capital reduction or if the demerger is not proportional.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de IS si cumple los requisitos de escisión total y la atribución de participaciones a los socios es proporcional. Los motivos de reestructuración por conflictos de gestión tras un divorcio se consideran económicos válidos. No obstante, si la escisión es no proporcional, solo aplicará el régimen si los patrimonios segregados constituyen ramas de actividad. Una escisión seguida de una reducción de capital para separar socios no se considerará reestructuración sino una operación para facilitar la separación de socios.
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