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A query was raised regarding whether a total demerger of industrial entities could qualify for the special Corporate Tax regime. The DGT indicates that if the operation meets commercial requirements and the allocation of values is proportional, the regime may apply, provided its primary purpose is not to obtain a tax advantage.
Cuestión planteada Si la presente operación de escisión total expuesta y los motivos económicos que la inducen, se pueden considerar como fiscalmente válidos a efectos de acoger la misma 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 aplicar el régimen especial, la escisión debe cumplir los requisitos del artículo 76.2.1ºa) de la LIS y realizarse en el ámbito mercantil según la Ley 3/2009. Si la atribución de valores a los socios es proporcional a su participación, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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