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The taxpayer asks whether a transfer of assets can qualify for the special demerger regime. The DGT rules that if the operation constitutes a global transfer of assets and liabilities involving the liquidation of the company, it does not meet the requirements of the special regime.
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 operación sea considerada escisión total según el artículo 76.2 de la LIS, la entidad debe dividir su patrimonio y transmitirlo en bloque sin liquidación. Si la operación es una cesión global de activo y pasivo regulada en el artículo 81 de la Ley 3/2009, esta conlleva la liquidación de la sociedad cedente. Al existir liquidación, no se cumplen los requisitos del régimen especial y la operación debe tributar por el régimen general.
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