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A pipe manufacturing company has enquired whether its demerger operation can qualify for the special tax regime. The Directorate General of Taxes (DGT) has ruled that this is possible provided the operation complies with commercial regulations for total demergers and is supported by valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de escisión total, la operación debe cumplir con el concepto mercantil de escisión total según la Ley 3/2009. Si los socios reciben participaciones de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación debe realizarse por motivos económicos válidos y no con el principal objetivo de fraude o evasión fiscal.
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