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A family-owned entity has enquired whether its operations involving the contribution of shares, demergers, and reverse mergers can benefit from the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) has ruled that, provided the requirements of commercial law and the Corporate Income Tax recast text are satisfied, these operations are eligible for said regime.
Cuestión planteada Si las operaciones de reestructuración planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La aportación de participaciones puede acogerse al régimen especial si los aportantes mantienen al menos un 5% de los fondos propios de la entidad receptora y se cumplen los requisitos de residencia y actividad. La escisión total proporcional y la escisión parcial financiera (si se mantiene una cartera de control o rama de actividad) también pueden aplicar el régimen especial si cumplen la normativa mercantil. La fusión inversa es posible bajo el régimen especial si se realiza en el ámbito mercantil y cumple el artículo 83 del TRLIS. Los motivos de relevo generacional, gestión diferenciada de líneas de negocio y diversificación de riesgos se consideran motivos económicos válidos.
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