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A query was raised regarding whether a total demerger operation can apply the special Corporate Income Tax regime. The DGT indicates that 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, it may qualify for said regime.
Cuestión planteada
Para que una escisión total se acoja al régimen especial, debe cumplir los requisitos del artículo 76.2.1º a) de la LIS, incluyendo la atribución proporcional de valores a los socios. No es necesario que los patrimonios constituyan ramas de actividad si la atribución es proporcional. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos y no en la mera búsqueda de una ventaja fiscal.
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