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A query was raised regarding whether a merger followed by a total demerger of a holding company can qualify for the special regime under the Corporate Income Tax Act, and whether family reorganization constitutes a valid reason. The DGT indicates that such reasons are economic; however, it warns that if cross-shareholdings or sales occur between partners following the demerger, the transaction could be classified as a non-proportional demerger without business activities, resulting in the loss of tax benefits.
Cuestión planteada Si las operaciones planteadas podrían 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.
Si la fusión y la escisión total se realizan en el ámbito mercantil y cumplen la LIS, pueden acogerse al régimen especial. Los motivos de reorganización para facilitar la gestión, la sucesión y la protección del patrimonio se consideran económicamente válidos. Sin embargo, si la escisión es solo preparatoria para una posterior compraventa de participaciones entre socios, la operación se asimilaría a una escisión no proporcional que no constituye ramas de actividad, lo que impediría aplicar el régimen especial.
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