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A company sought clarification on whether the spin-off of shares in an entity could qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that this is possible provided commercial requirements are met and the primary purpose of the transaction is not tax evasion or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que una escisión financiera se acoja al régimen especial, el patrimonio segregado debe consistir en participaciones mayoritarias y la entidad escindida debe mantener participaciones mayoritarias en otra entidad o una rama de actividad. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal.
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