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A company has requested a ruling regarding the application of the special regime for mergers and demergers in various restructuring operations. The DGT has determined that a non-proportional total demerger cannot qualify for the special regime if the segregated assets do not constitute distinct lines of business within the transferring company.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para las escisiones totales no proporcionales, es requisito que los patrimonios escindidos configuren ramas de actividad, entendidas como unidades económicas autónomas con organización empresarial diferenciada. Si la sociedad transmitente no cuenta con la gestión y organización necesaria para desarrollar de forma separada dichas ramas, la operación no podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS. En cuanto al IVA, la no sujeción requiere que los elementos transmitidos constituyan una unidad económica autónoma en la sede del transmitente.
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