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A real estate management company has enquired whether its demerger operation can qualify for the special tax regime. The DGT has ruled that this is possible provided the operation complies with commercial regulations and is carried out for valid economic reasons rather than purely for tax purposes.
Cuestión planteada Si la operación descrita puede acogerse 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.
Para que una escisión total se acoja al régimen especial del artículo 76.2 de la LIS, debe cumplir con el concepto de escisión mercantil del artículo 69 de la Ley 3/2009. Si los socios reciben participaciones en las entidades beneficiarias de forma proporcional a su participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo fundamentarse en motivos económicos válidos según el artículo 89.2 de la LIS.
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