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The applicant asks whether their total demerger operation meets the requirements for the special regime under Corporate Income Tax. The DGT responds that if the demerger is carried out for commercial purposes and based on valid economic reasons, it may qualify for said regime.
Cuestión planteada 1. Si la operación de escisión total de la entidad cumple los requisitos para acogerse al régimen especial previsto en el capítulo VII del título VII de la LIS.
Para que una escisión total se acoja al régimen especial, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir con el artículo 76.2 de la LIS. Al ser una escisión proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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