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A consulting company asks whether its total split can benefit from the special regime under Corporate Tax Law. The DGT responds that if the operation meets commercial requirements and has valid economic motives rather than mere fiscal advantage, the regime may apply.
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 que una escisión total se acoja al régimen especial, debe cumplir con los requisitos de la Ley de modificaciones estructurales y la Ley del Impuesto sobre Sociedades. Al ser la sociedad participada al 100%, no es necesario que los patrimonios constituyan ramas de actividad. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades.
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