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A holding company has enquired whether it can undergo a total demerger to create two new entities (one financial and one real estate) under the special tax regime. The DGT indicates that if the operation complies with commercial regulations and the allocation of shares is proportional, the regime could apply, provided there are valid economic reasons.
Cuestión planteada Si la operación planteada se podría acoger al régimen especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, bajo la forma de escisión total con desaparición de la sociedad holding actual y la creación de dos nuevas entidades receptoras de sus activos y pasivos, una fundamentalmente de las participaciones en sociedades vinculadas y otra de los activos financieros del actual grupo.
Si la operación se realiza según el artículo 69 de la Ley 3/2009 y los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación previa, se cumplen los requisitos del artículo 76.2.1º a) de la LIS. No sería necesario que los patrimonios constituyan ramas de actividad en ese caso de proporcionalidad. No obstante, la aplicación del régimen especial queda condicionada a que la operación no tenga como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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