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A taxpayer queried whether a partial spin-off of majority shares in another company could qualify for the special tax regime under the Corporate Income Tax Act. The DGT ruled that this is possible provided commercial requirements are met and the primary purpose of the transaction is not tax advantage.
Cuestión planteada Si la operación de escisión descrita puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS.
Para que una escisión parcial financiera se acoja al régimen especial, el patrimonio segregado debe ser mayoritario y la entidad escindida debe mantener participaciones mayoritarias en otras entidades o una rama de actividad. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal.
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