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A real estate company has requested a ruling on whether its project for a total demerger into three new entities can benefit from the special Corporate Tax regime and how other taxes would be treated. The DGT indicates that if the demerger is carried out in accordance with commercial law, it would meet Corporate Tax requirements, provided it is not for fraudulent purposes and there are valid economic reasons.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para el IS, la operación cumple los requisitos de escisión total si se realiza en el ámbito mercantil según la Ley 3/2009 y los socios reciben participaciones proporcionales. No obstante, la aplicación del régimen especial requiere que la operación no tenga como fin el fraude o la evasión fiscal, sino motivos económicos válidos. En IRPF, si aplica el régimen especial, los socios no integran renta y mantienen valores y fechas de adquisición. En IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma con estructura suficiente. En ITPAJD, la operación es no sujeta o exenta si es de reestructuración o por constitución de sociedades. El IIVTNU no se devenga si concurren las circunstancias de la disposición adicional segunda del TRLIS.
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