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A multinational corporation has enquired whether a financial partial demerger followed by a share exchange can qualify for the special tax regime. The DGT has ruled that this is possible provided the requirements of the Corporate Income Tax Act are met and the transaction serves economic purposes, such as restructuring, rather than being solely for tax advantages.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
La escisión parcial financiera podrá acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene una rama de actividad o participaciones mayoritarias en otras entidades. El canje de valores podrá aplicar el régimen especial si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En ambos casos, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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