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A video game company has enquired whether its total demerger into two new companies can qualify for the special tax regime. The DGT has ruled that this is possible provided the operation complies with commercial law and the stated economic reasons are valid and not primarily intended to achieve a tax advantage.
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 acogerse al régimen especial de escisión total, la operación debe cumplir con el artículo 76.2.1ºa) de la LIS y realizarse bajo el 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. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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