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An electric sector company asks whether various operations such as separation, share exchange, non-cash asset contribution and partial financial split may qualify for the special tax regime. The DGT examines whether these operations meet the requirements of economic unity and valid economic motives.
Cuestión planteada 1º) Si las diversas 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.
La aportación no dineraria de rama de actividad puede acogerse al régimen especial si el patrimonio transmitido constituye una unidad económica capaz de operar por sus propios medios. El canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La aportación no dineraria de acciones es válida si se mantiene una participación de al menos el 5% en los fondos propios. La escisión parcial financiera puede aplicar el régimen especial si se califica mercantilmente como escisión y se cumplen los requisitos del artículo 76.2.1ºc) de la LIS. En todos los casos, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal.
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