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A manufacturing company has enquired whether its demerger operation can qualify for the special tax regime. The Directorate General of Taxes (DGT) has ruled that this is possible provided the demerger is total and proportional, and is carried out for valid economic reasons.
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 aplicar el régimen especial de escisión total, la operación debe cumplir con el concepto mercantil de escisión total 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. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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