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The applicant asks whether a total demerger preceding another restructuring can qualify for the special regime for mergers and demergers. The DGT confirms that it can, provided the operation complies with commercial regulations and is supported by valid economic reasons.
Cuestión planteada Si es posible aplicar el régimen especial de fusiones, escisiones, aportaciones de activos y canje de valores previsto en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades a la operación de escisión total de la entidad consultante que se planea realizar como paso previo a otra operación de reestructuración.
Si la escisión se realiza bajo el artículo 69 de la Ley 3/2009, cumple con la definición de escisión total del artículo 76.2.1ºa) de la LIS. Al recibir los socios participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación debe tener motivos económicos válidos, como la reestructuración o racionalización de actividades, para no ser considerada con fines meramente fiscales según el artículo 89.2 de la LIS.
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