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The query examines whether a total spin-off can qualify for the special regime under the Corporate Income Tax Act (LIS) and if the stated motives are valid. The DGT rules that, as a proportional total spin-off, this regime may apply provided its primary purpose is not tax evasion or obtaining a tax advantage.
Cuestión planteada Si la operación planteada podría 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.
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