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The taxpayer asks whether a merger followed by a partial demerger can qualify for the special Corporate Tax regime and if the underlying motives are valid. The DGT rules that this depends on meeting commercial requirements and ensuring the segregated entities constitute autonomous business lines with valid economic motives.
Cuestión planteada Si las operaciones de reestructuración planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido 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.
Para que la fusión y la escisión parcial se acojan al régimen especial del TRLIS, deben cumplir los requisitos de la legislación mercantil. En la escisión, los elementos transmitidos y los mantenidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Los motivos de la operación deben ser económicos (como la racionalización de actividades) y no tener como fin principal el fraude o la evasión fiscal. La existencia de una gestión y organización diferenciada es una cuestión de hecho que debe acreditarse.
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