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A real estate company has enquired whether its total demerger, intended to facilitate family succession, can benefit from the special Corporate Tax regime and how VAT, Transfer Tax (ITPAJD), and Inheritance and Gift Tax (IIVTNU) would be applied. The DGT has ruled that it may qualify for the special Corporate Tax regime provided it meets commercial requirements and possesses valid economic reasons.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de Noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de IS si se realiza como escisión total mercantil y los socios reciben participaciones de forma proporcional. Los motivos de planificación sucesoria y gestión empresarial se consideran motivos económicos válidos. En cuanto al IVA, la transmisión no estará sujeta si se transmiten medios materiales y humanos suficientes para una unidad económica autónoma. Para el ITPAJD, la operación es una reestructuración no sujeta, salvo que se pretenda eludir el impuesto mediante la transmisión de valores. El IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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