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A medical entity has enquired whether its total demerger into two new companies can qualify for the special Corporate Tax regime and if its underlying reasons are valid. The DGT indicates that, provided legal and commercial requirements are met, the operation may qualify for said regime if there are valid economic grounds.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
La operación descrita cumpliría, en principio, las condiciones de escisión total del artículo 76.2.1º a) de la LIS si se realiza conforme a la normativa fiscal y mercantil. Al recibir los socios participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. La aplicación del régimen especial queda condicionada a que la operación no tenga como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos. Los motivos de separar la actividad médica de otros activos para atraer inversores podrían considerarse válidos, aunque esto depende de la comprobación de los hechos.
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