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A company has requested a ruling on whether its total demerger project, intended to create two new entities, qualifies for the special tax regime. The DGT has ruled that it is possible, provided that the requirements of the Corporate Income Tax Law are met and the primary purpose of the operation is not tax evasion or obtaining an unfair tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación podrá acogerse al régimen especial si se realiza bajo los términos de escisión total del artículo 69 de la Ley 3/2009 y cumple el artículo 76.2.1ºa) de la LIS. Al recibir los socios participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Además, los motivos expuestos para la operación deben ser económicamente válidos y no tener como fin principal la obtención de una ventaja fiscal.
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