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A query was raised regarding whether a merger followed by a demerger can qualify for the special tax regime for restructurings. The DGT has determined that both mergers and proportional total demergers may qualify for the regime; however, partial demergers do not, unless they involve the segregation of distinct business lines.
Cuestión planteada Si las operaciones descritas (fusión y posterior escisión) pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La fusión puede acogerse al régimen especial si cumple los requisitos del TRLIS y la normativa mercantil. La escisión parcial solo aplica el régimen si el patrimonio segregado constituye una rama de actividad autónoma y diferenciada de la transmitente. La escisión total puede aplicar el régimen si es proporcional, pero si la atribución de capital no es proporcional, los bloques deben ser ramas de actividad. Finalmente, la operación debe responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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