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A company specialising in residential leasing is proposing a total demerger to separate its leasing, development, and SOCIMI creation activities. The Directorate General for Taxes (DGT) has ruled that the transaction could qualify for the special tax neutrality regime, provided it is demonstrated that valid economic reasons exist beyond mere tax advantages.
Cuestión planteada 1. Si la operación de escisión total señalada puede quedar acogida al régimen especial de neutralidad fiscal al considerarse que los motivos económicos expuestos son válidos de acuerdo con el artículo 89.2 de la Ley del Impuesto sobre Sociedades.
La operación de escisión total puede acogerse al régimen especial de la LIS si cumple los requisitos de la Ley de Modificaciones Estructurales y se realiza por motivos económicos válidos. La creación de una sociedad susceptible de ser SOCIMI se presume como motivo económico válido según la Ley 11/2009. En caso de sucesión a título universal, las entidades beneficiarias subrogan los derechos y obligaciones tributarios, incluyendo la continuidad de beneficios fiscales si se cumplen los requisitos. No se regularizarán las bonificaciones del régimen de arrendamiento si los plazos de mantenimiento se cumplen posteriormente en las nuevas entidades.
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