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A company inquired whether a financial partial spin-off of shares, followed by a merger of the new entity with the absorbed company, could qualify for the special Corporate Tax regime. The DGT indicates this is possible provided that commercial and tax requirements are met and valid economic reasons exist.
Cuestión planteada Si las operaciones descritas se podrían acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión parcial financiera puede acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones mayoritarias en otras entidades o una rama de actividad. La fusión posterior podrá aplicar dicho régimen si se realiza en el ámbito mercantil y cumple el artículo 76.1.a) de la LIS. No se aplicará el régimen especial si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades.
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