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The applicant asks whether their total demerger operation meets the criteria for valid economic reasons to apply the special tax regime. The DGT rules that if the operation meets commercial requirements and is carried out to rationalise activities rather than for fraudulent purposes, the special regime may be applied.
Cuestión planteada Si la pretendida operación de escisión total de la entidad consultante cuenta con los motivos económicos válidos para su acogimiento al régimen fiscal especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
Para que una escisión total se acoja al régimen especial, debe cumplir los requisitos mercantiles y la atribución de valores a los socios debe ser proporcional a su participación. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de preservar inmuebles, independizar áreas de negocio y mejorar la gestión empresarial pueden considerarse económicamente válidos.
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