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A language teaching company has enquired whether its total demerger into five companies can benefit from the special Corporate Tax regime. The DGT indicates that, provided commercial regulations are met, the regime could apply as long as shareholders maintain proportionality and valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Si la operación se realiza en el ámbito mercantil según la Ley 3/2009 y los socios reciben participaciones en las entidades beneficiarias de forma proporcional a su participación actual, la aplicación del régimen especial no requiere que los patrimonios escindidos constituyan ramas de actividad. No obstante, para aplicar este régimen, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de protección de patrimonio o facilitación de entrada de socios podrían ser válidos, aunque su calificación depende de los hechos concretos.
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