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A query was raised regarding whether a total demerger of companies can apply the special regime of the Corporate Income Tax Act (LIS) and if valid economic reasons exist. The DGT indicates that, provided tax and commercial requirements are met, said regime could apply, provided its primary purpose is not 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 y si existen motivos económicos válidos.
La operación podría acogerse al régimen especial del Capítulo VII de la LIS si cumple los requisitos de escisión total del artículo 76.2.1º.a) y la normativa mercantil. Al no alterarse la proporcionalidad de los socios, no es necesario que los patrimonios constituyan ramas de actividad. Los motivos económicos expuestos podrían considerarse válidos según el artículo 89.2 de la LIS, aunque esto depende de la comprobación de los hechos reales.
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