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A real estate company has requested a ruling regarding the application of the special demerger regime, the treatment of tax loss carryforwards, the classification of the resulting entities, and exemptions from VAT and ITPAJD. The DGT indicates that a demerger could be tax-neutral if justified by economic reasons and analyses VAT liability on the basis that it does not constitute an autonomous economic unit.
Cuestión planteada
La escisión total puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil y por motivos económicos válidos. Las bases imponibles negativas se subrogan en las entidades beneficiarias, distribuyéndose según la actividad que las generó o por valor de mercado. La transmisión de inmuebles no constituye una unidad económica autónoma, por lo que está sujeta a IVA como mera cesión de bienes. La operación de reestructuración está no sujeta en ITPAJD por modalidad de operaciones societarias y exenta en las demás modalidades.
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