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The DGT responds that a sequence of transactions could invalidate the special regime if the objective is to obtain a fiscal advantage or if the effect is equivalent to an improper split.
Cuestión planteada No existiendo ninguna ventaja de tipo fiscal en la adquisición de acciones propias planteada, si se perdería el derecho a la aplicación del régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
La concatenación de una escisión parcial proporcional con una venta posterior de participaciones a los socios puede producir los mismos efectos que una escisión parcial subjetiva, la cual no está amparada por el régimen especial. Si la venta de participaciones a la propia sociedad beneficiaria (autocartera) no tiene como fin obtener una ventaja fiscal en la plusvalía de la transmisión, la operación podría acogerse al régimen especial. El análisis depende de que la operación no tenga como propósito principal la obtención de una ventaja fiscal.
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