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A company with two 50% shareholders has requested a ruling on whether a total demerger to separate supermarket activities from other businesses can qualify for the special Corporate Tax regime. The DGT confirms this is possible provided the requirements of the Corporate Tax Act are met and valid economic reasons exist. The ruling also analyses the tax treatment regarding VAT, Personal Income Tax, Transfer Tax, and Stamp Duty, as well as Property Transfer Tax.
Cuestión planteada 1º) Si la operación descrita puede 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 operación puede acogerse al régimen especial de IS si cumple los requisitos del art. 76.2.1ºa) de la LIS y los motivos económicos son válidos según el art. 89.2. En el IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma. Para el ITPAJD, la operación es una reestructuración, por lo que no está sujeta a la modalidad de operaciones societarias y está exenta en las demás. En IRPF, los socios podrían aplicar el régimen especial si se cumplen los requisitos de la LIS. El IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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