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The applicant asks whether an operation meets the requirements to be considered a total demerger under the special regime of Corporate Income Tax. The DGT responds that if the operation is carried out as a proportional total demerger for commercial purposes and has valid economic reasons, it may qualify for said regime.
Cuestión planteada Si la operación descrita cumple los requisitos para ampararse 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 en concepto de escisión total del artículo 76.2.1º.a).
Para que una operación sea considerada escisión total según el artículo 76.2.1.º.a) de la LIS, debe realizarse en el ámbito mercantil conforme a la normativa aplicable. Si la escisión es total y proporcional, no es necesario que los patrimonios segregados 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 como la reestructuración o racionalización de actividades.
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