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A family business has enquired whether its total demerger project, intended to facilitate generational succession, can apply the special regime for Corporate Tax, VAT, Transfer Tax/Stamp Duty, and Property Transfer Tax. The DGT indicates that for Corporate Tax, eligibility depends on the existence of valid economic reasons, while for VAT, it depends on the transfer of an autonomous economic unit.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el IS, la operación podría acogerse al régimen especial si cumple los requisitos de escisión total y no tiene como fin principal el fraude o la ventaja fiscal sin motivo económico. En el IVA, la no sujeción requiere que los elementos transmitidos constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Respecto al ITP y AJD, las operaciones de reestructuración están exentas. El IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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