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A query was raised regarding whether a total demerger operation can apply the special Corporate Income Tax regime. The DGT indicates that if the requirements of the LIS are met and the allocation of values is proportional, it could be applicable, provided its primary purpose is not tax fraud or tax advantage.
Cuestión planteada
Para que una escisión se considere total según la LIS, debe haber división de la totalidad del patrimonio y atribución proporcional de valores a los socios. Si la atribución es proporcional, no es necesario que los patrimonios constituyan ramas de actividad. El régimen especial no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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