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A company enquired whether a total demerger followed by a subsequent share exchange could qualify for the special regime under the Corporate Income Tax Act. The DGT indicates that this is possible provided that tax and commercial law requirements are met, and that the primary purpose of the operation is not tax evasion or obtaining an undue tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para la escisión total, se aplicará el régimen especial si se cumple con la normativa fiscal y mercantil y los socios mantienen la misma proporción de participación. En el canje de valores, se requiere que la entidad adquirente obtenga la mayoría de derechos de voto y se cumplan los requisitos del artículo 80 de la LIS. Finalmente, la aplicación del régimen exige que la operación se realice por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal.
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