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A company has requested a ruling regarding a total demerger intended to separate its commercial activities from its real estate assets. The Directorate General for Taxes (DGT) has ruled that, as a proportional demerger, it may qualify for the special regime under the Corporate Tax Act, provided its primary purpose is not tax evasion or obtaining an unfair tax advantage.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Si la operación se realiza bajo la normativa mercantil, cumple con la definición de escisión total del artículo 76.2.1.a) de la LIS. Al ser una escisión proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. Los motivos de racionalización, protección de activos y facilitación del relevo generacional se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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