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A query was raised regarding whether a total demerger of a company can benefit from the special Corporate Income Tax regime. The DGT indicates that, provided legal and commercial requirements are met, it may apply, provided its primary purpose is not tax advantage.
Cuestión planteada
Para que una escisión total se acoja al régimen especial del artículo 76.2.1º a) de la LIS, debe cumplir con la normativa fiscal y mercantil. Si los socios reciben participaciones en las nuevas entidades de forma proporcional a su participación previa, 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 como la reestructuración o racionalización de actividades.
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