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The inquiry examines whether a total spin-off of a family company can qualify for the special regime under the Corporate Income Tax Act (LIS) and whether its underlying motives are valid. The Directorate General for Taxes (DGT) rules that if the transaction is commercial and serves genuine economic purposes, the regime may apply, warning that the primary objective must not be tax advantage.
Cuestión planteada Si las operaciones planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Una escisión total proporcional puede acogerse al régimen especial de la LIS si se realiza bajo los requisitos mercantiles y tiene motivos económicos válidos. Los motivos de gestión, solvencia o reestructuración se consideran válidos, pero el régimen no se aplicará si el objetivo principal es el fraude, la evasión o la mera ventaja fiscal. Una venta posterior de participaciones no desvirtúa la motivación económica, salvo que la finalidad principal de la escisión fuera reducir la tributación de dicha venta.
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