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A query was raised regarding whether a total demerger of a single-member company meets the requirements for the special Corporate Tax regime and if valid economic reasons exist. The DGT indicates that, provided legal requirements are met and the primary purpose is not tax evasion, the operation may qualify for the special regime.
Cuestión planteada Si la escisión descrita cumple los requisitos para ser considerada una escisión comprendida en el artículo 76 de la Ley del Impuesto sobre Sociedades y si existen motivos económicos válidos para la escisión de conformidad con el artículo 89.2 de dicha Ley.
La operación podrá acogerse al régimen especial del capítulo VII del título VII de la LIS si se cumplen los requisitos de escisión y no tiene como principal objetivo el fraude o la evasión fiscal. En el caso de un único socio, no es necesario que los patrimonios escindidos constituyan ramas de actividad. Los motivos de reestructuración, racionalización de actividades, aprovechamiento de sinergias y simplificación organizativa pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS.
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