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A company is legally required to separate its electricity marketing activity from its distribution activity. The DGT has ruled that the operation may qualify for the special demerger tax regime, provided that a business line is maintained within the demerged entity and there are valid economic reasons for the transaction.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que una escisión financiera se acoja al régimen especial, el patrimonio segregado debe ser participaciones mayoritarias en otras entidades y la entidad escindida debe mantener en su patrimonio otras participaciones mayoritarias o una rama de actividad. La operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. En este caso, al realizarse por motivos legales, se entiende económicamente válida según el artículo 89.2 de la LIS.
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