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Two individuals have enquired whether their business reorganisation through demerger and share exchange can qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided that both commercial and tax requirements are satisfied, and that the proposed reorganisation motives are economically valid.
Cuestión planteada Si dicha operación se podría acoger al régimen especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una escisión sea considerada como tal bajo el régimen especial, debe realizarse según la normativa mercantil, donde los socios reciban valores en las sociedades beneficiarias de forma proporcional a su participación. En el caso del canje de valores, se requiere que la entidad adquirente obtenga la mayoría de los derechos de voto. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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