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The taxpayer inquired whether a total demerger of their assets could qualify for the special Corporate Tax and Personal Income Tax regimes. The Directorate General for Taxes (DGT) ruled that if the transaction meets commercial requirements and is driven by valid economic reasons, it may benefit from said regimes.
Cuestión planteada 1º) Si la operación descrita se podría acoger 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 escisión total se acoja al régimen especial de IS, debe cumplir los requisitos del artículo 76.2.1ºa) de la LIS y no tener como fin principal el fraude o la evasión fiscal (art. 89.2 LIS). Si los socios reciben participaciones de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. En el ámbito del IRPF, si aplica el régimen especial de IS, los socios no integrarán renta y mantendrán los valores y fechas de adquisición de las participaciones.
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