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A company inquired whether it could utilise the special tax regime for reorganisations through an asset contribution followed by a partial demerger. The DGT ruled that, as this sequence of operations seeks the same effect as a direct asset demerger (which does not meet the requirements), the special regime cannot be applied.
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
El régimen especial no se aplica si la operación tiene como principal objetivo la ventaja fiscal o carece de motivos económicos válidos. En este caso, la aportación no dineraria seguida de una escisión parcial produce los mismos efectos que una escisión directa de activos. Como dicha escisión directa no cumpliría los requisitos del TRLIS al no constituir los bienes una rama de actividad, la concatenación de ambas operaciones tampoco puede acogerse al régimen especial.
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