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A holding company proposes a total spin-off and share swap to rationalise its activities. The DGT determines that such operations may qualify for the special regime of fiscal neutrality provided they comply with legal requirements and have valid economic justifications.
Cuestión planteada Si resulta de aplicación el régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a las operaciones de reorganización del grupo descritas.
Las operaciones de escisión total pueden acogerse al régimen especial de la LIS si cumplen los requisitos mercantiles y el único socio recibe las participaciones de forma proporcional. La entidad aportante puede renunciar al diferimiento integrando las rentas en su base imponible, pudiendo compensar dichas rentas con bases imponibles negativas. Para el canje de valores, se requiere que la entidad adquirente obtenga la mayoría de derechos de voto. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal mediante la falta de motivos económicos válidos.
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