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The query examines whether a merger by absorption of subsidiaries and a non-proportional total demerger can qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) rules that eligibility depends on complying with commercial law requirements and, in the case of demergers, that the business activities involved must have been previously organised as distinct branches.
Cuestión planteada 1º) 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 la fusión, la operación debe cumplir los requisitos de la legislación mercantil sobre fusiones por absorción. En la escisión total no proporcional, es requisito imprescindible que los patrimonios escindidos constituyan ramas de actividad en la entidad de origen, con una organización de medios materiales y personales diferenciados. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo la ventaja fiscal.
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