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A query was raised regarding whether a total demerger of a holding company could qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) indicates that if the transaction meets commercial requirements and proportionality in the allocation of values, it may qualify for the regime, provided its primary objective is not tax advantage.
Cuestión planteada 1) Si la descrita operación de escisión total, puede acogerse al Régimen Especial establecido en el Capítulo VII del Título VII Régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea de la Ley 27/2014 del Impuesto de Sociedades, por ser una operación subsumible en su artículo 76.2.1 a).
Si la escisión se realiza bajo el Real Decreto-ley 5/2023 y cumple la definición de escisión total del artículo 76.2.1º a) de la LIS, podría aplicar el régimen especial. La aplicación no requiere que los patrimonios sean ramas de actividad si la atribución de valores a los socios es proporcional. No obstante, si tras la escisión se realizan donaciones que alteren dicha proporcionalidad, debe reevaluarse el cumplimiento. Finalmente, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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