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The taxpayer inquires whether a demerger operation can apply the special regime for mergers and demergers and whether valid economic reasons exist. The DGT indicates that if the operation complies with commercial regulations and the requirements of Article 76.2.1.a) of the LIS, it could qualify for said regime, provided its primary purpose is not tax fraud or evasion.
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.
Si la operación se realiza en el ámbito mercantil conforme a la Ley 3/2009, cumpliría los requisitos para ser una escisión total según el artículo 76.2.1º.a) de la LIS. Al recibir los socios participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Los motivos económicos alegados podrían considerarse válidos bajo el artículo 89.2 de la LIS, aunque su validez final depende de la comprobación de todos los hechos y circunstancias de la operación.
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