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A query was raised regarding whether a total demerger of a company can benefit from the special regime under the Corporate Tax Act and its impact on Wealth Tax and Personal Income Tax for shareholders. The DGT confirms this is possible provided commercial and economic requirements are met, and details the treatment for the other taxes.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de la LIS si se realiza bajo el concepto mercantil de escisión total y los socios reciben participaciones de forma proporcional. No es necesario que los patrimonios constituyan ramas de actividad si la atribución es proporcional. Los motivos económicos alegados para la operación se consideran válidos para evitar la aplicación del artículo 89.2 de la LIS. En cuanto al IRPF, si aplica el régimen especial, el socio no integra renta y mantiene los valores y fechas de adquisición.
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