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The taxpayer inquired whether a total demerger operation could qualify for the special Corporate Tax regime and what constitutes valid economic reasons. The Directorate General for Tax (DGT) ruled that, provided tax and commercial requirements are met, the operation fits the definition of a total demerger and the reasons cited for consolidating premises are considered valid.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para que una escisión total se acoja al régimen especial del artículo 76.2 de la LIS, debe cumplir con la normativa fiscal y mercantil. Si los socios reciben participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, sino que requiere motivos económicos válidos, como la reestructuración o racionalización de actividades.
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