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A company inquired whether share contributions and partial spin-offs of an immovable business unit could qualify for the special corporate tax regime. The DGT confirms this is possible if the share exchange and spin-off conditions are met and the restructuring motives are economically valid.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para la aportación, se puede aplicar el régimen de canje de valores si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos de residencia de socios y entidad. En la escisión, el patrimonio segregado debe constituir una unidad económica autónoma (rama de actividad) y la entidad transmitente debe mantener otra rama de actividad. Los motivos de la operación deben ser económicamente válidos y no tener como fin principal la ventaja fiscal. En cuanto al IVA e ITPAJD, la transmisión de valores está exenta salvo que se pretenda eludir el impuesto de los inmuebles subyacentes.
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