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An entity has enquired whether its demerger operation can qualify for the special tax regime for corporate reorganisations. The DGT has ruled that this is possible provided the operation meets the commercial definition of a total demerger and is carried out for valid economic reasons rather than purely for tax purposes.
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 27/2014, de 27 de noviembre.
Para acogerse al régimen especial de escisión total, la operación debe cumplir con el artículo 76.2.1ºa) de la LIS y la definición mercantil del artículo 69 de la Ley 3/2009. Si los socios reciben participaciones de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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