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A family business has enquired whether its project to undergo a total demerger into four separate entities—aimed at specialising activities and facilitating generational succession—can benefit from the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that, provided the requirements of proportionality and valid economic motives are met, this regime could apply, along with its corresponding effects on Personal Income Tax, Transfer Tax, Stamp Duty, and Inheritance and Gift Tax.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podría acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil y los socios reciben participaciones de forma proporcional. No es necesario que los patrimonios constituyan ramas de actividad si la atribución es proporcional. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización. Los motivos económicos alegados podrían ser válidos, aunque su calificación es una cuestión de hecho.
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