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A query was raised regarding whether a previous ruling on total demergers remains valid if the resulting company is a variable capital investment company. The DGT confirmed that it does, provided that all commercial and tax regulatory requirements are met.
Cuestión planteada Si el criterio de la consulta V0431-15 sería válido en el caso de que la sociedad de nueva creación, para gestionar más adecuadamente las inversiones financieras y la tesorería excedentaria, fuese una sociedad de inversión de capital variable.
Si la operación se realiza bajo los requisitos de la normativa mercantil, cumplirá las condiciones de escisión total del artículo 76 de la LIS. Al ser una escisión total proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. Por tanto, se puede aplicar el régimen especial de las fusiones, escisiones y aportaciones de activos, independientemente de que la entidad de nueva creación sea una sociedad de inversión de capital variable.
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