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A holding company has enquired whether a financial demerger operation can qualify for the special regime under the Corporate Income Tax Act. The DGT has ruled that this is possible provided that commercial law requirements are satisfied and the primary purpose of the operation is not tax advantage, but rather valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que una escisión financiera se acoja al régimen especial, el patrimonio segregado debe consistir en participaciones mayoritarias 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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