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The taxpayer inquired whether the total demerger of their company into two new single-member entities could qualify for the special Corporate Tax regime. The DGT ruled that, as this is a non-proportional demerger, the assets must constitute autonomous lines of business, which is not the case in the scenario presented.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial de fusiones y escisiones del Impuesto sobre Sociedades y demás disposiciones fiscales aplicables a estas operaciones que no buscan fraude ni evasión fiscal.
Para que una escisión total no proporcional se acoja al régimen especial, los patrimonios escindidos deben constituir ramas de actividad, entendidas como unidades económicas autónomas capaces de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una gestión separada para cada conjunto patrimonial. En el supuesto analizado, la entidad no cuenta con la gestión y organización necesaria para desarrollar dos ramas de actividad separadas, por lo que no cumple los requisitos de la LIS.
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