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The applicant asks whether a demerger operation can qualify for the special tax regime under the Corporate Income Tax Act. The DGT rules that this is possible provided the operation complies with commercial regulations for total demergers and is carried out for valid economic reasons rather than purely for tax purposes.
Cuestión planteada 1º) Si la operación descrita 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.
Para acogerse al régimen especial de escisión total, la operación debe cumplir con el concepto mercantil de escisión total y los requisitos del artículo 76.2.1ºa) de la LIS. Si los socios reciben participaciones en las entidades beneficiarias de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos según el artículo 89.2 de la LIS.
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