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A parent company asks whether its proposal for a total split may benefit from the special tax regime. The DGT responds that such a regime may apply if the operation complies with the commercial requirements for a total split and is carried out for valid economic reasons, not merely tax purposes.
Cuestión planteada Si la operación descrita pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de escisión, la operación debe cumplir con el concepto de escisión total previsto en la normativa mercantil. Si los socios reciben participaciones en las entidades beneficiarias de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal.
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