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A company has requested a ruling regarding the spin-off of all its shares into another entity to reorganise its assets. The Directorate General of Taxes (DGT) has ruled that the transaction may qualify for the special spin-off tax regime, provided the shares are transferred to a legal entity rather than a natural person, and that the stated reasons of rationalisation and risk separation are economically valid.
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.
La escisión financiera puede acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene una rama de actividad o más participaciones mayoritarias. La transmisión debe realizarse a una entidad ya existente o de nueva creación, no a una persona física. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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