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A real estate company has enquired whether its total demerger project can benefit from the special Corporate Tax regime. The DGT indicates that if commercial regulations are complied with and the primary purpose is not tax evasion, said regime could be applied.
Cuestión planteada PRIMERA.- Si la escisión reúne los requisitos previstos en el artículo 76 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, para que resulte de aplicación el régimen especial contenido en su Capítulo VII del Título VII.
Para aplicar el régimen especial de escisión, la operación debe cumplir con los requisitos de la Ley de modificaciones estructurales y el artículo 76.2.1º a) de la LIS. Si los socios reciben participaciones proporcionales, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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