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A company has requested a ruling regarding a total demerger to segregate livestock and rural tourism activities, as well as to plan for family succession. The DGT has ruled that the operation may qualify for the special restructuring regime, provided it is carried out under commercial law and its primary purpose is not tax evasion or obtaining a tax advantage.
Cuestión planteada 1. Si la operación de reestructuración planteada puede acogerse al régimen especial que regula el Título VII Capítulo VIII del texto refundido de la Ley del Impuesto sobre Sociedades y si los motivos que subyacen en la operación pueden considerarse válidos a estos efectos.
La escisión total podrá aplicarse el régimen especial del TRLIS si se realiza en el ámbito mercantil conforme a la normativa de modificaciones estructurales. Al ser una escisión proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. Los motivos de segregación de actividades, planificación de la sucesión y acceso a subvenciones se consideran económicamente válidos para cumplir el artículo 96.2 del TRLIS. No obstante, la aplicación del régimen queda supeditada a que el propósito principal no sea la obtención de una ventaja fiscal.
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