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The taxpayer inquires whether their demerger operation can qualify for the special Corporate Tax regime and if valid economic reasons exist. The DGT indicates that, provided commercial regulations and the proportionality of shareholdings are met, the regime could apply, provided its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si la operación de escisión 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.
Si la operación se realiza en el ámbito mercantil según la Ley 3/2009 y los socios reciben participaciones de forma proporcional a su participación previa, cumpliría los requisitos del artículo 76.2.1.a) de la LIS. En este caso, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, la aplicación del régimen especial queda condicionada a que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino que se sustente en motivos económicos válidos según el artículo 89.2 de la LIS.
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