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A query was raised regarding whether a total demerger of a real estate company could apply the special regime for mergers and demergers. The DGT indicates that, provided legal requirements are met and the operation is driven by valid economic reasons rather than a purely tax-driven purpose, it could qualify for said regime.
Cuestión planteada Si la operación descrita podría 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.
La operación podría acogerse al régimen especial del Capítulo VII del Título VII de la LIS si cumple con la definición de escisión total del artículo 76.2.1ºa) y los requisitos mercantiles. Al recibir los socios participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, según el artículo 89.2 de la LIS, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal o si carece de motivos económicos válidos. Los motivos de reorganización, separación de riesgos y planificación de la sucesión familiar podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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