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A holding company queries whether its partial financial split and absorption merger plan may apply to the special corporate tax regime. The DGT responds that this is possible if commercial and economic requirements are met.
Cuestión planteada 1º) Si las operaciones descritas pueden 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 escisión parcial financiera puede acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones mayoritarias o una rama de actividad. Las fusiones pueden aplicar este régimen si se realizan en el ámbito mercantil y cumplen el artículo 76.1.a) de la LIS. Para evitar el régimen general, las operaciones deben responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal. En ITP y AJD, estas operaciones de reestructuración están exentas.
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