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The inquiry examines whether a spin-off of shares can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates this is possible provided that the segregated shares represent a majority interest in other entities and the spun-off company maintains a line of business.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que la escisión financiera se acoja al régimen especial, el patrimonio segregado debe constituir participaciones mayoritarias en otras entidades y la entidad escindida debe mantener en su patrimonio al menos una rama de actividad o participaciones mayoritarias en otras entidades. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos de reestructuración y ordenación de riesgos y balances se consideran económicamente válidos.
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