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An architecture firm has requested clarification on whether splitting into two entities (one for services and another for real estate) qualifies for the special demerger tax regime. The Directorate General for Taxes (DGT) indicates that, provided commercial regulations are met and the allocation of shares is proportional, this regime may apply as long as valid economic reasons exist.
Cuestión planteada 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 y si existen motivos económicos válidos.
Si la operación se realiza bajo la Ley de modificaciones estructurales y los socios reciben participaciones de forma proporcional, cumple los requisitos del artículo 76.2 de la LIS. No obstante, para aplicar el régimen especial, la operación no debe tener como objetivo principal el fraude o la evasión fiscal. Los motivos de especialización, reducción de riesgos y racionalización de la estructura podrían considerarse económicos válidos, aunque su validación final depende de los hechos reales.
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