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A query was raised regarding whether a spin-off of shares followed by a reverse merger can qualify for the special tax regime under the Corporate Income Tax (CIT) Act. The Directorate General for Taxes (DGT) ruled that this is possible provided that commercial requirements are met, a line of business or majority shareholdings are maintained, and the transaction is supported by valid economic reasons.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La escisión financiera puede acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene una rama de actividad o participaciones similares. La posterior fusión inversa podrá aplicar dicho régimen si se realiza bajo la normativa mercantil y cumple el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, requiriéndose motivos económicos válidos como la reestructuración o racionalización de actividades.
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