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A company enquired whether the demerger of part of its commercial premises to create a new entity could qualify for the special Corporate Tax regime. The DGT ruled that the operation does not meet the legal requirements.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para que una escisión parcial se acoja al régimen especial del artículo 76.2.1º.b) de la LIS, las participaciones de la entidad beneficiaria deben atribuirse a los socios de la entidad que se escinde de forma proporcional a sus respectivas participaciones. Al no cumplirse este requisito de proporcionalidad en la operación planteada, esta no tiene cabida en dicho régimen especial.
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