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A real estate company has enquired whether its proposed demerger project can qualify for the special tax regime under the Corporate Income Tax Act (LIS) and if its motives are considered economic. The Directorate General for Taxes (DGT) indicates that if the operation complies with commercial regulations and the allocation of shares is proportional, the regime could apply, provided its primary purpose is not tax evasion or obtaining an unfair tax advantage.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para que una escisión se considere como tal según el artículo 76.2.1º a) de la LIS, debe haber una división de la totalidad del patrimonio y una atribución proporcional de valores representativos del capital a los socios. Si la atribución es proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Además, la aplicación del régimen especial requiere que la operación no tenga como objetivo principal el fraude o la evasión fiscal, sino que se base en motivos económicos válidos.
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