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A query was raised regarding whether a total demerger of a company can apply the special regime of Corporate Income Tax. The DGT indicates that, provided the requirements of the Corporate Income Tax Act (LIS) are met and valid economic reasons exist, the operation may qualify for said regime.
Cuestión planteada
Para que una escisión total se acoja al régimen especial, debe cumplir los requisitos del artículo 76.2.1º.a) de la LIS. Si la atribución de valores a los socios es proporcional a su participación, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, no se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos según el artículo 89.2 de la LIS.
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