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A company specialising in property leasing has enquired whether its total demerger could qualify for the special tax regime. The DGT indicates that if the operation complies with commercial regulations and shareholders receive shares on a proportional basis, the regime could apply provided there are valid economic reasons.
Cuestión planteada ¿Se ajusta esta operación de escisión total a la definición establecida en el artículo 76.2.1º, letra a), de la Ley del Impuesto sobre Sociedades, a los efectos de aplicar el régimen fiscal del capítulo VII del título VII de dicha norma?
Para que una escisión se acoja al régimen especial, debe cumplir los requisitos del artículo 76.2.1º.a) de la LIS y realizarse en el ámbito mercantil. Si la atribución de valores a los socios es proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos distintos de la mera ventaja fiscal.
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