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A company has enquired whether a series of restructurings (financial partial demerger, share swap and reverse merger) can benefit from the special regime of Corporate Income Tax. The DGT rules that this is possible provided that the requirements of the Corporate Income Tax Act and commercial regulations are met, and that the stated economic motives are valid.
Cuestión planteada Si las operaciones descritas se podrían acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión parcial financiera podrá acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones mayoritarias o una rama de actividad. El canje de valores requiere que la entidad adquirente obtenga la mayoría de derechos de voto y cumpla el artículo 80 de la LIS. La fusión podrá aplicar el régimen especial si se realiza bajo la Ley de modificaciones estructurales y cumple el artículo 76.1.a) de la LIS. En todos los casos, la operación no debe tener como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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