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A query was raised regarding whether a non-proportional total spin-off of a company may qualify for the special tax regime under the Corporate Income Tax Act (LIS). The DGT indicates that, because it is non-proportional, it is required that the spun-off assets constitute independent business lines and that the transaction is supported by 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.
En una escisión total no proporcional, los patrimonios adquiridos deben constituir ramas de actividad, lo que implica que debían existir previamente como tales en la entidad escindida. Una rama de actividad requiere una organización empresarial diferenciada y una explotación económica autónoma para cada conjunto patrimonial. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de reestructuración, desvinculación de riesgos o relevo generacional pueden considerarse válidos.
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