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A query was raised regarding whether a total demerger of a company, where shareholders receive shares in unequal proportions, can qualify for the special Corporate Tax regime. The DGT ruled that for this to apply, the segregated assets must constitute autonomous business lines that were previously identified within the transferring company.
Cuestión planteada
Para que una escisión total no proporcional disfrute del régimen especial de la LIS, los patrimonios escindidos deben configurar ramas de actividad, entendidas como conjuntos patrimoniales capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y la existencia previa de dicha actividad en la entidad transmitente. Si no se cumplen estos requisitos, las ganancias o pérdidas patrimoniales de los socios personas físicas se calcularán según el régimen general del artículo 37.1.e) de la LIRPF.
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