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The consultant proposes a series of linked transactions (non-cash contribution, financial split, and share exchange) to restructure their business. The DGT finds that although economic motives appear valid, the combination of contribution and financial split achieves effects equivalent to separating non-business assets, which is not covered by the special regime.
Cuestión planteada Si las operaciones mencionadas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
El régimen especial no se aplica a la escisión parcial de activos que no constituyan una rama de actividad según el artículo 76.4 de la LIS. Si una aportación no dineraria se realiza con el fin de permitir una posterior escisión financiera de valores que representan activos no afectos a una rama de actividad, dicha operación no podrá acogerse al régimen especial por producir los mismos efectos que una escisión de activos no amparada. No obstante, los motivos económicos de la reestructuración pueden considerarse válidos para evitar la aplicación de la cláusula antielusión.
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