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A holding company has enquired whether its total demerger into two new entities can qualify for the special Corporate Tax regime and if valid economic reasons exist. The DGT indicates that, provided the operation complies with commercial regulations and maintains the proportionality of shareholdings, it could qualify for the regime, subject to the existence of valid economic reasons.
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.
Si la escisión se realiza según el artículo 69 de la Ley 3/2009 y se mantiene la proporcionalidad en la atribución de valores a los socios, cumple con el artículo 76.2.1º a) de la LIS. Para aplicar el régimen especial, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos alegados podrían considerarse válidos según el artículo 89.2 de la LIS, aunque su validez depende de la comprobación de los hechos y circunstancias reales.
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