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The taxpayer asks whether a total spin-off into two new entities can qualify for the special merger and spin-off regime. The DGT indicates that this may apply if the operation meets the requirements of the Corporate Income Tax Act (LIS) and is carried out for valid economic reasons rather than purely tax-driven purposes.
Cuestión planteada Se consulta sobre la posibilidad de acoger al régimen especial de fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, la operación planteada: la escisión total de la entidad consultante, que dividirá todo su patrimonio en bloque por sucesión universal mediante la creación de dos nuevas entidades, a los efectos de optimizar y racionalizar la gestión y mejorar el desarrollo de las actividades ejercidas.
Si la escisión se realiza mercantilmente según la Ley 3/2009 y los socios reciben participaciones de forma proporcional a su participación previa, se cumplen los requisitos del artículo 76.2.1ºa) de la LIS sin necesidad de que los patrimonios sean ramas de actividad. No obstante, para aplicar el régimen especial, la operación no debe tener como objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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