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A query was raised regarding whether a total demerger of a company could qualify for the special regime under the Corporate Income Tax Act (LIS) if the sole shareholder intends to subsequently donate the shares to their children. The Directorate General for Taxes (DGT) ruled that if the demerger is merely preparatory to the donation, the special regime cannot be applied.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si tendría en ello alguna incidencia el hecho de que una de las beneficiarias recibiese, exclusivamente, activos no afectos a una actividad económica y valores distintos a los señalados en las letras a) a d) del apartado 2 del artículo 5 de la Ley 27/2014.
Para aplicar el régimen especial de escisión, la operación debe realizarse por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal. Si la escisión total proporcional se realiza con el objetivo de facilitar una donación posterior de las participaciones, se consideraría una operación preparatoria. En ese caso, la operación no podría acogerse al régimen especial regulado en el Capítulo VII del Título VII de la LIS.
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