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A commercial company has enquired whether its total demerger operation can apply the special regime under the Corporate Tax Law. The DGT has ruled that this is possible provided that shareholders maintain the same proportions in the newly formed companies and the operation is supported by valid economic reasons.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial previsto en el capítulo VIII del título VII del TRLIS.
La operación podrá acogerse al régimen especial si se realiza bajo los requisitos mercantiles de escisión total y los socios participan en las nuevas sociedades en idéntica proporción. Al ser una escisión proporcional, no es necesario que los bloques patrimoniales constituyan ramas de actividad. Además, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como fin principal el fraude o la ventaja fiscal.
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