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A consulting entity asks whether a full spin-off of its assets into two new companies may apply to the special corporate tax regime and whether succession and management motives are valid. The DGT states that if the operation meets LIS requirements and economic motives are valid, the special regime may apply, although the validity of motives is a factual issue.
Cuestión planteada 1. Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si existen motivos económicos válidos.
Si la escisión se realiza según la Ley de modificaciones estructurales y los socios reciben participaciones proporcionales a su participación previa, podría cumplir el régimen especial de la LIS. Los socios residentes en España no integrarán rentas en su base imponible y mantendrán los valores fiscales de los bienes entregados. La aplicación del régimen exige que la operación no tenga como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos. Los motivos de sucesión, gestión dinámica y protección de áreas de negocio podrían considerarse económicamente válidos, aunque su valoración depende de los hechos.
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