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The ruling examines whether a financial demerger of shares can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT determines that the operation only meets the requirements if the control portfolio is transferred to a new company and the demerged entity maintains a line of business.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión parcial financiera se acoja al régimen especial, debe cumplir los requisitos mercantiles y la entidad escindida debe mantener en su patrimonio participaciones mayoritarias en otras entidades o una rama de actividad. En el caso de transmitir participaciones directamente a una persona física, no se cumplen los requisitos. No obstante, si la transmisión se realiza a una sociedad de nueva creación y la entidad original mantiene una rama de actividad, la operación puede acogerse al régimen siempre que existan motivos económicos válidos y no una finalidad meramente fiscal.
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