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V1140-23 5 May 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión total

Possibility of applying special LIS regime and IVA exemption in transfer of economic units

A consulting company proposes a total split followed by share exchange. The DGT states that the operation may qualify for the special Corporate Tax regime if legal requirements are met and fraud is not intended, and that the transfer of activities may be exempt from VAT if the units constitute autonomous economic entities.

The question raised

1. Whether the described operation may benefit from the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.

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