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A consulting entity proposes a total demerger of its assets to transfer them to other companies. The DGT has ruled that the operation may qualify for the special Corporate Tax regime provided it meets commercial and economic requirements, and that individual shareholders will not be taxed on the demerger if this regime is applied.
Cuestión planteada 1º) Si la operación descrita puede 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.
Si la escisión se realiza bajo el artículo 69 de la Ley 3/2009 y los socios reciben participaciones proporcionales, se cumplen los requisitos del artículo 76.2.1ºa) de la LIS. La aplicación del régimen especial requiere que la operación tenga motivos económicos válidos y no sea para obtener una ventaja fiscal (art. 89.2 LIS). En caso de aplicarse el régimen especial, los socios no integrarán renta en su IRPF y las nuevas participaciones conservarán los valores y fechas de adquisición originales.
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