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A real estate leasing company has enquired whether its proposed total demerger project can benefit from the special regime under the Corporate Income Tax Act. The DGT indicates that, provided both tax and commercial requirements are satisfied, the regime may apply, provided the primary purpose of the transaction is not tax evasion or tax advantage.
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.
La operación podría acogerse al régimen especial del Capítulo VII del Título VII de la LIS si cumple con la definición de escisión total del artículo 76.2.1ºa) y los requisitos mercantiles. Al recibir los socios participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, la aplicación del régimen exige que la operación se realice por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal, según el artículo 89.2 de la LIS.
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