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The taxpayer inquired whether a total demerger intended to separate economic activity from real estate assets could qualify for the special Corporate Income Tax regime. The DGT indicates that, provided the requirements of the LIS are met and values are attributed proportionally, the operation may qualify, provided its primary purpose is not tax evasion or tax advantage.
Cuestión planteada
Para que una escisión total se acoja al régimen especial, debe cumplir los requisitos del artículo 76.2.1º.a) de la LIS y la atribución de valores a los socios debe ser proporcional a su participación. Además, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de racionalización de actividades y protección de patrimonio podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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