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The applicant asks whether a total demerger of their company can qualify for the special Corporate Tax regime. The DGT rules that if the demerger is proportional and carried out for valid economic reasons, such a regime may be applied.
Cuestión planteada Si la operación propuesta de escisión total resulta susceptible de acogimiento al régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, entendiéndose cumplido el requisito de motivos económicos válidos establecido en el artículo 89 de la LIS.
Para que una operación sea considerada escisión total según el artículo 76 de la LIS, debe cumplir con los requisitos mercantiles y, si hay varias entidades adquirentes, la atribución de valores debe ser proporcional. Si la escisión es proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. Asimismo, para aplicar el régimen especial, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la racionalización de actividades.
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