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A query was raised regarding whether a company demerger can apply the special tax regime for mergers and demergers. The DGT indicates that if the operation meets commercial requirements and the allocation of values is proportional, it may qualify for the regime, provided its primary purpose is not tax advantage.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la escisión se realiza en el ámbito mercantil según la Ley 3/2009 y los socios reciben participaciones en las entidades beneficiarias de forma proporcional a su participación previa, se cumplen los requisitos del artículo 76.2.1º.a) de la LIS. No obstante, para aplicar el régimen especial, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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