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A query was raised regarding whether various demerger (total and partial) and merger operations can apply the special regime under the Corporate Income Tax Act. The DGT ruled that, provided they meet commercial requirements and their primary purpose is not tax evasion or tax advantage, they may qualify for said regime.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS.
Las escisiones parciales financieras pueden aplicar el régimen especial si el patrimonio segregado son participaciones mayoritarias y la entidad escindida mantiene participaciones mayoritarias o una rama de actividad. Las escisiones totales y fusiones de sociedades íntegramente participadas pueden acogerse al régimen si cumplen la normativa mercantil. No se aplicará el régimen especial si la operación tiene como principal objetivo el fraude o la evasión fiscal, o carece de motivos económicos válidos.
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