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A company has requested a ruling on whether its demerger operation meets the requirements for the special demerger tax regime. The DGT indicates that if the operation is a commercial total demerger and is conducted for economic reasons rather than solely to obtain a tax advantage, the special regime may apply.
Cuestión planteada Si la operación descrita reúne todos los requisitos para acogerse al régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la operación se realiza bajo el concepto de escisión total del artículo 69 de la Ley 3/2009, cumpliría los requisitos del artículo 76.2.1ºa) de la LIS. Al recibir los socios participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, para aplicar el régimen especial, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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