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A query was raised regarding whether a demerger of a family company could apply the special regime for mergers and demergers and if the economic reasons are valid. The DGT indicates that if the operation meets the requirements of the LIS and the Structural Changes Act, it could qualify for the regime, provided its primary objective is not tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos son válidos.
Si la operación se realiza en el ámbito mercantil según la Ley 3/2009, cumpliría en principio las condiciones de escisión total del artículo 76.2.1º.a) de la LIS. Al recibir los socios participaciones de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos como la reestructuración o racionalización de actividades.
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