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A company has requested a ruling on whether its total demerger operation can qualify for the special Corporate Tax regime and if it possesses valid economic reasons. The DGT indicates that, provided the requirements of the Corporate Tax Act and commercial regulations are met, the regime may apply, provided the primary purpose of the operation 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.
Para que una escisión total se acoja al régimen especial del Capítulo VII del Título VII de la LIS, debe cumplir con lo dispuesto en el artículo 76.2.1ºa) de dicha ley y la normativa mercantil. Si la atribución a los socios mantiene la proporcionalidad, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos según el artículo 89.2 de la LIS.
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