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The applicant asks whether a demerger of their assets could qualify for the special tax regime under the Corporate Income Tax Act (LIS). The DGT indicates that if the operation meets the commercial definition of a total demerger and serves valid economic purposes, said regime may apply.
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 bajo el concepto mercantil de escisión total del artículo 69 de la Ley 3/2009, cumple con el artículo 76.2.1ºa) de la LIS. En caso de que los socios reciban 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 objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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