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A query was raised regarding whether a total demerger of two entities can apply the special Corporate Income Tax regime. The DGT indicates that this regime can be applied provided that legal and commercial requirements are met and valid economic reasons exist.
Cuestión planteada
Para que una escisión total se acoja al régimen especial, debe cumplir lo dispuesto en el artículo 76.2.1º a) de la LIS y la normativa mercantil. 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 no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos según el artículo 89.2 de la LIS.
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