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A real estate company inquired whether a partial financial spin-off of its holdings in other entities could qualify for the special tax regime. The Directorate General for Taxes (DGT) ruled that it cannot, as the receiving companies would only receive 33.33% of the shares, failing to meet the majority requirement.
Cuestión planteada Si las operaciones descritas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión parcial financiera se acoja al régimen especial de la LIS, el patrimonio segregado debe constituirse por participaciones mayoritarias en las entidades. Asimismo, las entidades beneficiarias deben recibir dichas participaciones mayoritarias. Al recibir las nuevas sociedades solo un 33,33% de las participaciones, no se cumplen los requisitos legales.
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