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A family-owned entity has enquired whether its project for a total demerger into three blocks, followed by a reverse merger, can qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided the requirements of the Capital Companies Act are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión total podrá acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y los socios reciben participaciones de forma proporcional. La fusión inversa también podrá acogerse al régimen especial si cumple las exigencias mercantiles y los requisitos de la LIS. Los socios residentes en España no integrarán en su base imponible las rentas por la atribución de valores y mantendrán el valor fiscal de los entregados. No se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o carece de motivos económicos válidos.
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