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A company has requested clarification on whether a total demerger and share swap operation can qualify for the special tax regime. The DGT has ruled that this is possible provided that all legal requirements are met and the primary purpose of the operation is not tax evasion or obtaining an undue tax advantage.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para la escisión total, si los socios reciben participaciones de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. En el canje de valores, se requiere que la entidad adquirente obtenga la mayoría de derechos de voto y se cumplan los requisitos de residencia y normativa europea. En ambos casos, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no a una mera finalidad fiscal.
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