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The applicant asks whether a proportional total demerger can qualify for the special tax regime and if its underlying reasons are valid. The DGT indicates that if the operation complies with commercial regulations and the allocation of values is proportional, the regime could apply, provided its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si procede al aplicación del régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación de escisión total proporcional descrita y existencia de motivo económico valido para la aplicación de dicho régimen especial.
Para que una escisión total se acoja al régimen especial, debe cumplir con el artículo 76.2.1º a) de la LIS y realizarse bajo el artículo 69 de la Ley 3/2009. Si la atribución de valores a los socios es proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Asimismo, 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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