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A consulting company asks whether its total dissolution can benefit from the special tax regime under TRLIS. The DGT states that such a dissolution may meet the requirements if carried out commercially in accordance with the law, provided it is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de escisión, la operación debe realizarse en el ámbito mercantil conforme a la Ley 3/2009. Si la atribución de valores a los socios es proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades.
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