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A query was raised regarding whether a total spin-off of a company resulting from a merger can apply the special Corporate Tax regime following the death of a shareholder. The DGT ruled that this is possible provided the operation is carried out for commercial purposes and has valid economic reasons.
Cuestión planteada Si también procede la aplicación del régimen fiscal especial establecido en el capítulo VII del título VII de la Ley 27/2014, del Impuesto sobre Sociedades, a la escisión en tres sociedades de la sociedad resultante de la fusión por absorción, asignando las participaciones en la sociedad destinada al hermano fallecido a cada una de esas tres sociedades.
La fusión y la escisión total pueden acogerse al régimen especial de la LIS si se realizan bajo la Ley 3/2009 y cumplen las exigencias de dicha ley. En la escisión, si la atribución es proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal sin motivos económicos válidos.
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