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A company sought clarification on whether partial and total demergers could qualify for the special regime under the Corporate Tax Act and if their underlying reasons were valid. The DGT ruled that a partial demerger involving shares does not meet the requirements, whereas a proportional total demerger may indeed qualify for the special regime.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII 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.
Para la escisión parcial, el patrimonio segregado debe constituir una rama de actividad (unidad económica autónoma) y la entidad transmitente debe mantener otra rama de actividad o participaciones mayoritarias. Las participaciones en otras entidades no constituyen una rama de actividad. En la escisión total proporcional, no es necesario que los patrimonios segregados sean ramas de actividad. Los motivos económicos alegados para separar activos financieros de riesgos empresariales pueden considerarse válidos según el artículo 89.2 de la LIS.
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