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A query was raised regarding whether a non-monetary contribution of shares followed by a subsequent financial partial spin-off could qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT ruled that, even if the operations meet technical requirements, the contribution lacks an economic motive distinct from tax purposes, as it serves to enable a spin-off that would otherwise fail to meet the necessary requirements.
Cuestión planteada Si las operaciones descritas podrían 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.
Para que la aportación no dineraria se acoja al régimen especial, debe existir un motivo económico válido distinto de la mera ventaja fiscal. Si la aportación no tiene una razón económica diferente al hecho de preparar o posibilitar una escisión financiera que no podría ampararse en el régimen especial, no se puede aplicar dicho régimen. El régimen especial no se aplica cuando la operación tiene como principal objetivo la ventaja fiscal sin motivos económicos de reestructuración o racionalización.
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