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A company has requested a ruling on whether a series of restructuring operations (exchange of securities, merger, partial spin-off and asset contribution) can qualify for the special Corporate Tax regime. The DGT determines that the exchange, merger and contribution may apply the regime if legal requirements are met, but the proposed partial spin-off cannot, as it constitutes a separation of partners rather than a genuine spin-off.
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 sobre Sociedades.
El canje de valores y la aportación de activos pueden aplicar el régimen especial si la entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La fusión puede acogerse al régimen si se realiza según la normativa mercantil y cumple el artículo 76.1 de la LIS. La escisión parcial no puede aplicar el régimen si no constituye una rama de actividad autónoma o si funciona como una separación de socios. Para todas las operaciones, el objetivo debe ser económico y no meramente fiscal según el artículo 89.2 de la LIS.
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