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The applicant seeks clarification on whether their transaction meets the requirements for the special merger and demerger regime under Corporate Tax. The DGT indicates that if the operation is carried out in accordance with commercial regulations and shareholders receive shares on a proportional basis, the regime may apply, provided its primary purpose is not tax advantage.
Cuestión planteada Si la operación descrita cumple los requisitos para la aplicación del régimen fiscal especial de fusiones y escisiones regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión total se acoja al régimen especial del artículo 76.2 de la LIS, debe realizarse conforme al artículo 69 de la Ley 3/2009. Si los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, la aplicación del régimen queda excluida si la operación tiene como principal objetivo el fraude o la evasión fiscal, o carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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