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A holding company has enquired whether the segregation of majority stakes in other entities can qualify for the special regime for mergers and demergers. The DGT has ruled that, provided commercial requirements are met and valid economic reasons are demonstrated, the transaction is valid for Corporate Tax purposes and is exempt from Transfer Tax and Stamp Duty.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La escisión parcial financiera puede acogerse al régimen especial de la LIS si se cumplen los requisitos de la normativa mercantil y el patrimonio que permanece en la entidad escindida incluye participaciones mayoritarias o ramas de actividad. Para evitar la aplicación del régimen general, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino que debe responder a motivos económicos válidos. Los motivos alegados por el consultante, como la reorganización patrimonial o la eficiencia profesional, se consideran económicamente válidos. Al ser una operación de reestructuración bajo la LIS, no está sujeta a la modalidad de operaciones societarias de ITP y AJD y está exenta en las demás modalidades.
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