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A query was raised regarding whether a merger followed by a non-proportional total demerger can qualify for the special Corporate Tax regime. The DGT indicates that for a demerger, the segregated assets must constitute business lines with their own organisation and the operation must not have tax advantage as its primary purpose.
Cuestión planteada 1º) Si las operaciones descritas pueden acogerse al régimen especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la escisión total no proporcional se acoja al régimen especial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como conjuntos de elementos capaces de funcionar por sus propios medios con una organización empresarial diferenciada. En el IVA, la no sujeción requiere que la transmisión sea de una unidad económica autónoma en la sede del transmitente. En ITP y AJD, si no es reestructuración, la disolución tiene base imponible cero y la constitución de sociedades está exenta. El IIVTNU no se devenga si concurren los requisitos del régimen especial de IS.
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