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A family business asks whether its reorganisation through total splits, non-cash contributions and share exchanges may benefit from the special tax regime. The DGT responds that such operations are eligible if legal requirements are met and valid economic justifications exist.
Cuestión planteada 1º) Si las operaciones descritas pueden acogerse 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.
Las escisiones totales pueden acogerse al régimen especial de la LIS si se realizan en el ámbito mercantil y los socios reciben participaciones proporcionales. Las aportaciones no dinerarias de acciones por residentes en España aplican el régimen especial si la participación es superior al 5% y se mantiene tras la aportación. El canje de valores también permite el régimen especial si se obtiene la mayoría de derechos de voto y existen motivos económicos válidos. Para el IVA, la transmisión no estará sujeta si constituye una unidad económica autónoma, lo que no parece ocurrir en la transmisión de inmuebles aislados.
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