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A tanning company intends to carry out a total demerger to separate its real estate assets from its tanning activities. The DGT analyses whether the operation qualifies as a total demerger for the special Corporate Tax regime, the offsetting of tax losses, and the implications for other taxes.
Cuestión planteada 1º) Si la operación descrita podría 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.
La operación puede acogerse al régimen especial de IS si cumple los requisitos del artículo 76.2.1ºa) de la LIS y se realiza por motivos económicos válidos. Las bases imponibles negativas podrán ser compensadas por las entidades beneficiarias según su actividad generadora. La no sujeción al IVA depende de que los elementos transmitidos constituyan una unidad económica autónoma. La operación de escisión está exenta de ITP y AJD por ser una reestructuración.
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