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A consulting entity proposes a total demerger to separate assets used for economic activities from other non-business assets. The DGT rules that the operation may qualify for the special regime under the Corporate Income Tax Act, provided it meets commercial requirements and its primary purpose is not 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.
Si la operación se realiza en el ámbito mercantil conforme a la Ley 3/2009, cumple los requisitos del artículo 76.2.1ºa) de la LIS para ser considerada escisión total. Al mantener los socios su proporcionalidad, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, la aplicación del régimen especial requiere que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos. Los motivos de gestión separada, integración de activos, planificación sucesoria o separación de riesgos podrían considerarse válidos, aunque su calificación depende de los hechos.
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