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A company has enquired whether its project for a total demerger, intended to separate a bar business from its premises and car parks, can apply the special Corporate Tax regime. The Directorate General of Taxes (DGT) indicates that if the transaction is carried out as a commercial demerger, it would meet Corporate Tax requirements; however, it cannot confirm the application of the special regime unless a valid economic motivation, distinct from tax purposes, is proven.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de escisión del TRLIS, la operación debe realizarse en el ámbito mercantil según la Ley de modificaciones estructurales. Si los socios reciben participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades. La DGT no puede pronunciarse sobre la motivación económica si no se detalla en la consulta.
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