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A consulting entity proposes grouping Latin American subsidiary shares in a Spanish company via a partial reverse financial spin-off. The DGT states the transaction could meet partial spin-off criteria if treated commercially as such and is not a share distribution of reserves, provided valid economic grounds exist.
Cuestión planteada 1. Si la operación descrita se podría acoger 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.
La operación podría cumplir las condiciones de escisión parcial de la LIS si la entidad escindida segrega su participación mayoritaria en la beneficiaria, manteniendo una rama de actividad o participación similar, y si la operación es mercantilmente una escisión y no un reparto de reservas. No obstante, la aplicación del régimen especial requiere que la operación no tenga como principal objetivo la ventaja fiscal, sino motivos económicos válidos según el artículo 89.2 de la LIS. Si la finalidad preponderante fuera la distribución de reservas en especie para evitar consecuencias fiscales, no se aplicarían los beneficios del régimen especial.
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