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The taxpayer inquired whether a division of their assets could qualify for the special demerger tax regime. The DGT indicates that if the operation is carried out under the Structural Changes Act and proportionality is maintained in the allocation of values to shareholders, the regime may apply, provided its primary purpose is not tax evasion or tax advantage.
Cuestión planteada 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.
Para que una escisión se acoja al régimen especial del artículo 76.2.1º.a) de la LIS, debe cumplir con los requisitos mercantiles de la Ley 3/2009. Si los socios reciben participaciones en las entidades beneficiarias de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, según el artículo 89.2 de la LIS, el régimen 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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