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A company has requested clarification on whether a merger followed by a partial demerger can qualify for the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) indicates that such operations must comply with commercial regulations and the requirements of the Corporate Income Tax Act, such as the existence of autonomous business lines and valid economic reasons.
Cuestión planteada Si la operación descrita puede 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.
Para que una fusión o escisión parcial se acoja al régimen especial, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. En la escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) y la entidad escindida debe mantener otra 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 ventaja fiscal.
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