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The applicant asks whether their operation can qualify for the special demerger regime for European Companies. The DGT rules that this is possible if the demerger is carried out in accordance with commercial regulations and shareholders receive shares proportionally, provided that the primary purpose is not fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe cumplir con la definición de escisión total del artículo 69 de la Ley 3/2009. Si los socios reciben participaciones en las entidades beneficiarias de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la obtención de una ventaja fiscal.
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