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The taxpayer inquired whether a total demerger of their assets could qualify for the special merger and demerger regime under the Corporate Tax Act (LIS) and whether their underlying reasons were valid. The Directorate General for Taxes (DGT) ruled that, as a proportional demerger, it meets the requirements and that the objectives of professionalisation and risk diversification constitute valid economic reasons.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Si la operación se realiza mercantilmente como una escisión total, cumple los requisitos del artículo 76 de la LIS. Al ser una escisión total proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. Los motivos de mejorar la gestión inmobiliaria, separar actividades y diversificar riesgos se consideran económicos válidos según el artículo 89.2. Las entidades adquirentes podrán compensar las bases imponibles negativas de la transmitente según el artículo 84.
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