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The taxpayer is inquiring whether a total demerger of their assets can qualify for the special tax regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that if proportionality is maintained in the allocation of values to shareholders and valid economic motives exist, the regime may apply. However, it warns that if shareholders transfer their shares following the demerger to break this proportionality, the transaction would be classified as a divestment rather than a restructuring.
Cuestión planteada Si la operación descrita de escisión total podría 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.
Para aplicar el régimen especial de escisión total, la operación debe cumplir los requisitos del artículo 76.2.1ºa) de la LIS y realizarse por motivos económicos válidos según el artículo 89.2. Si la escisión va seguida de transmisiones de participaciones entre socios que rompan la regla de proporcionalidad, la operación concatenada no se consideraría una reestructuración, sino una maniobra para facilitar la desinversión, perdiendo así el derecho al régimen especial.
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