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The applicant asks whether their total spin-off operation can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that if the spin-off is carried out for commercial purposes, does not alter the proportionality of shareholders, and meets the technical requirements, it qualifies. However, it warns that the regime will not apply if the primary objective is tax advantage or the transfer of businesses through the sale of shares.
Cuestión planteada Si la operación descrita reúne los requisitos necesarios para la aplicación del régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de escisión, la operación debe cumplir los requisitos del artículo 76.2.1ºa) de la LIS y realizarse bajo el concepto mercantil de la Ley 3/2009. Si existe un único socio y no se altera la proporcionalidad, no es necesario que los patrimonios constituyan ramas de actividad. Sin embargo, según el artículo 89.2 de la LIS, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos. Si la escisión busca facilitar la venta de participaciones para evitar la tributación general de la renta, no se considerará una reestructuración económica válida.
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