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A hotel company has requested clarification on whether its total demerger project can benefit from the special regime under the Corporate Tax Law. The Directorate General of Taxes (DGT) indicates that, as it is a proportional demerger, it is not required for the assets to constitute separate business lines, and the reasons provided may be considered economic in nature.
Cuestión planteada 1. Si la operación de reestructuración planteada puede acogerse al régimen especial que regula el Título VII Capítulo VIII del TRLIS.
Para que una escisión total se acoja al régimen especial del TRLIS, debe realizarse en el ámbito mercantil según la normativa de sociedades mercantiles. Al ser una operación proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, requiriéndose motivos económicos válidos como la reestructuración o racionalización de actividades.
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