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A company has proposed a partial demerger in which shareholders would receive shares in a non-proportional manner. The DGT has ruled that, as the allocation is not proportional to the previous shareholdings, the transaction does not meet the definition of a demerger under Corporate Tax regulations.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para acogerse al régimen fiscal especial, la escisión debe cumplir el artículo 76.2.1º.b) de la LIS, lo que requiere que la adjudicación de participaciones en la entidad beneficiaria se efectúe de manera proporcional a la participación de los socios en la entidad escindida. Si la operación es una escisión parcial no proporcional, no cumple la definición legal y no puede aplicar el régimen especial del capítulo VII del título VII de la LIS.
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