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A consulting company proposes a series of demergers, contributions, and share exchanges to reorganise its international structure. The DGT analyses whether these operations meet the requirements of the special regime for mergers and demergers, and whether the reasons for the restructuring are economically valid.
Cuestión planteada Si las operaciones planteadas pueden acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
La escisión parcial puede acogerse al régimen especial si la rama de actividad segregada constituye una unidad económica autónoma y la entidad transmitente mantiene otra rama de actividad. El canje de valores requiere que las sub-holdings adquieran la mayoría de derechos de voto y que se cumplan los requisitos de residencia y de la Directiva 2009/133/CE. Los motivos de separación de riesgos y adecuación operativa se consideran económicamente válidos. La exención por transmisión de participaciones minoritarias es aplicable si se cumplen los requisitos de porcentaje y antigüedad, aunque podría integrarse la renta diferida según el artículo 21.4.a) de la LIS.
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