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A company has requested a ruling on whether a series of operations involving property contributions, partial demergers of shares, and reverse mergers can qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided that the requirements regarding shareholding and commercial nature are met, and that the primary purpose of the operation is not to obtain a tax advantage.
Cuestión planteada Si las operaciones descritas pueden 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 la aportación de activos, la entidad aportante debe participar al menos en el 5% de los fondos propios de la entidad receptora, ya sea antes o después de la operación. En la escisión parcial, el patrimonio segregado debe ser una cartera de control (participaciones mayoritarias) y la entidad escindida debe mantener una rama de actividad o más participaciones mayoritarias. La fusión inversa podrá acogerse al régimen si cumple los requisitos de la legislación mercantil. En todos los casos, la operación debe responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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