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A query was raised regarding whether a total demerger of a company with a single shareholder could qualify for the special Corporate Tax regime. The DGT indicates that if the requirements of the Corporate Tax Act (LIS) are met, and the operation is driven by valid economic reasons rather than a purely tax-driven purpose, said regime could apply.
Cuestión planteada
Para que una escisión total se acoja al régimen especial, debe cumplir los requisitos del artículo 76.2.1ºa) de la LIS y no tener como principal objetivo el fraude o la evasión fiscal. En casos de un único socio, no se requiere que los patrimonios constituyan ramas de actividad al no alterarse la proporcionalidad. La aplicación del régimen exige que la operación se realice por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no por la mera búsqueda de una ventaja fiscal.
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