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The applicant asks whether a total demerger to separate its industrial activity from its hunting and real estate activities can benefit from the special Corporate Tax regime. The DGT indicates that if legal requirements are met and the operation is driven by valid economic reasons, said regime could apply.
Cuestión planteada Si la operación descrita de escisión total podría acogerse 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 del capítulo VII del título VII de la LIS, debe cumplir con lo dispuesto en el artículo 76.2.1ºa) y realizarse en el ámbito mercantil según la Ley 3/2009. Si los socios reciben participaciones de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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