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A medical services company has enquired whether its total demerger operation can qualify for the special tax regime. The DGT has ruled that, provided the operation meets the requirements of the Corporate Income Tax Act and serves valid economic purposes, it may benefit from said regime.
Cuestión planteada Si a la operación descrita le es de aplicación el régimen fiscal especial establecido en el capítulo VII del título VII de la Ley 27/2014, del Impuesto sobre Sociedades.
Si la operación se realiza bajo el artículo 69 de la Ley 3/2009, cumple con la definición de escisión total del artículo 76.2.1º.a) de la LIS. Al haber un único socio, no se requiere que los patrimonios constituyan ramas de actividad. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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