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A query was raised regarding whether the transfer of shares between partners or their acquisition from third parties following a total demerger would affect the validity of the operation's economic rationale. The DGT ruled that if such transfers are irrelevant, the economic rationale of the demerger remains valid.
Cuestión planteada Si las posibles transmisiones de participaciones de N2 y N3 entre los integrantes de los grupos familiares 1 y 2, y las posibles adquisiciones futuras de participaciones N2 a otros socios por parte de los integrantes del grupo familiar 1 podían considerarse "irrelevantes" en relación con la globalidad de la escisión total de S, y que por tanto, la calificación de la operación de escisión total de S como "escisión total no proporcional" no se vería afectada, y la motivación económica de la escisión total de S podría seguir resultando válida a los efectos del artículo 96.2 del TRLIS.
Si la transmisión posterior de las participaciones entre los socios de las entidades beneficiarias de la escisión es irrelevante, la operación responde a motivos económicos válidos según el artículo 96.2 del TRLIS. Asimismo, la adquisición de participaciones de terceros no desvirtúa la motivación económica de la escisión total si su representatividad es reducida en relación con la totalidad del patrimonio de la sociedad escindida.
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