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A company inquired whether the total spin-off of its assets into two new entities (one holding shares and credits, and the other holding the economic activity) could qualify for the special Corporate Tax regime and if its reasoning was valid. The DGT ruled that the special regime can apply provided the operation is proportional and the motive to decouple risks is economically valid.
Cuestión planteada 1. Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si el motivo económico puede considerarse como válido a efectos de la aplicación del citado régimen especial.
La operación de escisión total podrá acogerse al régimen especial de la LIS si se realiza conforme a la normativa mercantil y es proporcional, sin necesidad de que los patrimonios segregados constituyan ramas de actividad. El motivo de desvincular participaciones y créditos de los riesgos de la actividad empresarial se considera un motivo económico válido. En cuanto al IVA, la transmisión de la unidad económica autónoma no está sujeta, mientras que la de participaciones y créditos está sujeta y exenta. Respecto al ITP y AJD, la operación está exenta por ser de reestructuración.
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