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The applicant asks whether a total demerger of their assets can qualify for the special Corporate Tax regime. The DGT rules that this is possible provided the operation meets commercial requirements and is driven by valid economic motives rather than mere tax advantages.
Cuestión planteada 1º) Si la operación descrita se podría acoger 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.
Si la escisión se realiza bajo el artículo 69 de la Ley 3/2009, cumple los requisitos del artículo 76.2.1ºa) de la LIS. Al ser una sociedad unipersonal, no se requiere que los patrimonios constituyan ramas de actividad para mantener la proporcionalidad. La aplicación del régimen especial exige que la operación no tenga como principal objetivo el fraude o la evasión, sino motivos económicos válidos según el artículo 89.2 de la LIS. En caso de escisión total, las bases imponibles negativas de la entidad extinguida pueden trasladarse a las adquirentes según el artículo 84.2 de la LIS.
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