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A company sought clarification on whether changing the destination of cash and financial investments from a SICAV to a public limited company would affect the economic validity of its demerger. The DGT ruled that such a change does not impact the assessment of the motives as being economically valid.
Cuestión planteada Si los motivos alegados continúan considerándose económicamente válidos a los efectos de aplicar el régimen especial del capítulo VII del título VII.
El hecho de que el patrimonio constituido por el 70% de la tesorería e inversiones financieras sea transmitido a una sociedad anónima sin especialidad en lugar de a una SICAV no afecta a la consideración de los motivos expuestos como económicamente válidos para el artículo 89.2 de la LIS.
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