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A query was raised regarding whether a demerger operation can qualify for the special regime of Corporate Income Tax. The DGT indicates that if the operation complies with commercial regulations and its primary purpose is not fraud or tax advantage, it could be applicable.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de escisión, la operación debe cumplir con los requisitos de la Ley 3/2009 y la LIS. Si se mantiene la proporcionalidad en la atribución de valores a los socios, no es necesario que los patrimonios constituyan ramas de actividad. El régimen no se aplicará si el objetivo principal es la ventaja fiscal, aunque motivos como proteger el patrimonio o facilitar el relevo generacional podrían considerarse económicos válidos.
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