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A parent company enquired whether a merger of its subsidiaries followed by a subsequent total demerger of the parent company could qualify for the special tax regime. The DGT indicates that they must comply with commercial regulations and have valid economic reasons, warning that if the demerger is used to facilitate a divestment, the special regime will not apply.
Cuestión planteada Si las operaciones descritas podrían 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 que una fusión o escisión total se acoja al régimen especial, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 76 de la LIS. En escisiones con un único socio, no es necesario que los patrimonios constituyan ramas de actividad al no alterarse la proporcionalidad. No obstante, el régimen no se aplicará si el objetivo principal es la ventaja fiscal o la desinversión, requiriéndose motivos económicos válidos como la reestructuración o racionalización.
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