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Companies have enquired whether their demerger and merger operations can qualify for the tax neutrality regime. The DGT has ruled that this regime can be applied provided that commercial requirements are met and valid economic reasons exist.
Cuestión planteada Si a las operaciones de escisión y fusión planteadas, les resulta de aplicación el régimen de neutralidad fiscal contenido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, por entender que existen motivos económicos válidos que sustentan la operación de escisión planteada de acuerdo con lo establecido en el artículo 89 de la LIS.
Para que una escisión total sea fiscalmente neutra, debe realizarse en el ámbito mercantil y los socios deben recibir valores proporcionales a su participación. En las fusiones, la operación debe cumplir los requisitos de la LIS y la normativa mercantil. El régimen especial no se aplicará si el objetivo principal es el fraude o la evasión fiscal, requiriéndose motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de desafectar patrimonio inmobiliario y simplificar la estructura societaria se consideran económicamente válidos.
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