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A real estate leasing company has enquired whether its total demerger can qualify for the special tax regime. The DGT has ruled that if the operation is carried out as a commercial demerger and shareholders receive shares on a proportional basis, it is not necessary for the assets to constitute separate business lines, provided that valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para que una escisión total se acoja al régimen especial del TRLIS, debe realizarse en el ámbito mercantil según la Ley de modificaciones estructurales. Si la atribución de valores a los socios es proporcional a su participación previa, no se requiere que los patrimonios escindidos constituyan ramas de actividad. No obstante, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo fundamentarse en motivos económicos válidos y no en la mera búsqueda de una ventaja fiscal.
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