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A query was raised regarding whether two total demerger operations could benefit from the special Corporate Tax regime. The DGT indicates that, provided legal requirements are met and the allocation of values is proportional, they may qualify, provided their primary purpose is not tax advantage.
Cuestión planteada
Para que una escisión total se acoja al régimen especial, debe cumplir lo dispuesto en el artículo 76.2.1º a) de la LIS. 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 la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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