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A query was raised regarding whether a total demerger operation can apply the special tax regime under the Corporate Income Tax Act (LIS). The DGT indicates that if the operation complies with commercial regulations and the allocation of values is proportional, it could qualify for the regime, provided its primary objective is not tax evasion or undue tax advantage.
Cuestión planteada
Para aplicar el régimen especial de escisión total, la operación debe cumplir los requisitos del artículo 76.2.1ºa) de la LIS, incluyendo la transmisión en bloque del patrimonio y la atribución proporcional de valores a los socios. No es necesario que los patrimonios constituyan ramas de actividad si la atribución es proporcional. No obstante, el régimen no se aplicará si el objetivo principal es la ventaja fiscal o la evasión, según el artículo 89.2 de la LIS. La validez de los motivos económicos, como la segregación de actividades o la protección patrimonial, dependerá de la valoración de los hechos.
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