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The consultant proposes a split of majority shares in an entity to establish a new company. The DGT states that the transaction may apply to the IS special regime if commercial requirements are met and majority shares are retained in other entities.
Cuestión planteada Si la operación planteada en el escrito de consulta 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 y si existen motivos económicos válidos, determinando que no se integren rentas en la base imponible del Impuesto sobre la Renta de las Personas Físicas de los socios o del Impuesto sobre Sociedades de las entidades intervinientes en la misma.
La escisión financiera puede acogerse al régimen especial del Capítulo VII del Título VII de la LIS si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones mayoritarias en otras entidades o una rama de actividad. Los socios residentes en España no integrarán rentas por la atribución de valores de la nueva entidad. Los motivos económicos alegados podrían ser válidos, aunque su calificación depende de los hechos y circunstancias reales de la operación.
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