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The inquiry asks whether a share exchange and a partial financial demerger can qualify for the special regime under Corporate Income Tax. The DGT rules that this is possible provided that requirements regarding voting rights majorities, the preservation of a line of business or shareholdings, and the existence of valid economic reasons are satisfied.
Cuestión planteada Si las operaciones de canje de valores y escisión financiera parcial se calificarían objetivamente dentro del régimen especial previsto en el capítulo VII del título VII de la Ley del IS.
Para el canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En la escisión, la entidad escindida debe mantener en su patrimonio al menos una rama de actividad o participaciones de similares características. Ambas operaciones requieren que no tengan como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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