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A company engaged in telemarketing, consultancy and insurance services seeks clarification on whether its partial demerger can qualify for the special Corporate Tax regime. The DGT rules that this is possible if business lines constituting autonomous economic units are transferred and another business line is retained by the transferring company.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2004, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de escisión, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 76.2 de la LIS. El patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios, y la entidad transmitente debe mantener al menos una rama de actividad o participaciones mayoritarias en otras entidades. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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