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A query was raised regarding whether a corporate restructuring involving the total demerger of three parent companies could qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) ruled that the regime may apply provided the demerger requirements are met and, since the entities are single-shareholder companies, the assets do not need to constitute business branches, provided there are valid economic reasons.
Cuestión planteada Si la referida operación de reorganización empresarial se calificaría objetivamente dentro del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades y si los motivos económicos apuntados sin suficientes a efectos de entender cumplido el requisito subjetivo para la calificación de la reorganización empresarial dentro del ámbito del citado régimen especial de acuerdo con el artículo 96.2 del texto refundido de la Ley del Impuesto sobre Sociedades.
La operación descrita puede cumplir las condiciones de escisión total del TRLIS si se realiza conforme a la normativa mercantil. Al ser las sociedades escindidas de socio único, no es necesario que los patrimonios constituyan ramas de actividad. El régimen especial será aplicable siempre que la operación no tenga como principal objetivo el fraude o la evasión fiscal y se realice por motivos económicos válidos, como la simplificación de la estructura o la gestión separada de grupos.
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