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The applicant asks whether a demerger operation of their company could apply the special tax regime under the Corporate Income Tax Act (LIS). The DGT indicates that if the operation meets the commercial requirements for a total demerger and is carried out for valid economic reasons, it could qualify for said regime.
Cuestión planteada Si la operación descrita se podría acoger 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.
Si la operación se realiza en el ámbito mercantil según el artículo 69 de la Ley 3/2009, cumple con la definición de escisión total del artículo 76.2.1ºa) de la LIS. Al recibir los socios participaciones de forma proporcional a su participación previa, 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, sino responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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