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A histopathology techniques company has enquired whether its operation can qualify for the special tax regime for demergers. The DGT indicates that if the operation meets the commercial definition of a total demerger and is supported by valid economic reasons, said regime may be applied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de escisión total del TRLIS, la operación debe cumplir con el concepto mercantil de escisión total del 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. Además, la operación debe realizarse por motivos económicos válidos y no con el principal objetivo de fraude o ventaja fiscal.
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