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A family business has enquired whether its total demerger project can apply the special Corporate Tax regime. The DGT has ruled that this is possible provided the transaction meets commercial requirements and serves a genuine economic purpose rather than being purely for tax advantages.
Cuestión planteada Si la operación descrita podría 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 Capítulo VII del título VII de la LIS, debe cumplir con la definición mercantil de escisión total y la atribución de valores a los socios debe ser proporcional a su participación. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo fundamentarse en motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reducción de riesgos, gestión de tesorería y profesionalización de inversiones pueden considerarse económicamente válidos.
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