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A single-shareholder entity has requested clarification on whether a total demerger into two new companies, followed by the contribution of 50% of the shares of a third entity to one of them, can qualify for the special regime. The DGT has determined that, provided commercial and shareholding requirements are met, this regime may apply as long as valid economic reasons exist.
Cuestión planteada Si las operaciones descritas pueden 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.
La escisión total cumple los requisitos del artículo 76.2.1ºa) de la LIS si se realiza bajo el artículo 69 de la Ley 3/2009 y, al haber un único socio, no es necesario que los patrimonios constituyan ramas de actividad. La aportación de participaciones sociales de una entidad a una nueva sociedad puede aplicar el régimen especial del artículo 87 de la LIS si la participación es superior al 5%, se han poseído ininterrumpidamente durante el año anterior y la entidad receptora es residente en España. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, pero los motivos de reorganización y relevo generacional pueden considerarse económicos válidos según el artículo 89.2 de la LIS.
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