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A company specialising in property leasing has enquired whether its total demerger project can qualify for the special regime under the Corporate Income Tax Act. The DGT has ruled that, as it is a proportional demerger, this regime may apply provided its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Si la escisión total se realiza de forma proporcional según la normativa mercantil, no es necesario que los patrimonios segregados constituyan ramas de actividad para aplicar el régimen especial del artículo 76 de la LIS. No obstante, según el artículo 89.2 de la LIS, este régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal. Los motivos de agilizar decisiones, optimizar la gestión y organizar la sucesión mortis causa se consideran económicamente válidos.
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