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A family business queried whether its total demerger project could qualify for the special tax neutrality regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that, as it is a proportional demerger, this regime may apply provided there are valid economic reasons and the primary objective is not tax advantage.
Cuestión planteada Si la operación de escisión total descrita puede sujetarse al régimen de neutralidad fiscal previsto en el capítulo VII del título VII de la LIS. En especial, si las razones expuestas son admitidas como motivos económicos válidos a los efectos de la aplicación del régimen especial.
Si la operación se realiza mercantilmente según la Ley 3/2009, cumple con la definición de escisión total del artículo 76 de la LIS. Al ser una escisión proporcional, no es requisito que los patrimonios segregados constituyan ramas de actividad. El régimen especial es aplicable siempre que la operación no tenga como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la racionalización de actividades. Los motivos de reestructuración, eficiencia y diversificación de riesgo expuestos pueden considerarse válidos.
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