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V1847-16 27 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión total

Potential application of the special total demerger regime under the CIT Act, subject to legal requirements and valid economic grounds

A company owned equally by two partners proposes a total demerger to create two new entities and resolve a management deadlock. The Directorate-General for Taxes (DGT) has ruled that the operation may qualify for the special Corporate Income Tax regime, provided it is carried out in accordance with commercial law and serves valid economic purposes.

The question raised

Cuestión planteada Si la operación planteada de escisión total, en la que se adjudicaría el patrimonio de la sociedad consultante a dos sociedades residentes fiscales en España de nueva constitución, puede acogerse al régimen especial previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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