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A holding company has enquired whether its total demerger operation can benefit from the special tax regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that this is possible provided the operation meets commercial requirements and serves valid economic purposes, rather than being conducted solely for tax advantages.
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.
La operación puede acogerse al régimen especial si se realiza bajo el concepto mercantil de escisión total y los socios reciben participaciones de forma proporcional. No es necesario que los patrimonios constituyan ramas de actividad en este caso. Los motivos económicos planteados (gestión de tesorería, transparencia, planificación hereditaria) se consideran válidos para evitar la aplicación de la prohibición por fraude o evasión fiscal. Respecto a la consolidación fiscal, la extinción de la dominante finaliza el grupo actual, pero las nuevas entidades pueden conformar un nuevo grupo por subrogación.
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