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A real estate entity proposes a total demerger of its assets into three blocks for different entities. The DGT analyses whether the operation meets the requirements of the Corporate Income Tax Act for the special regime, the treatment of tax loss carryforwards, and the effects on other taxes.
Cuestión planteada 1. Si la operación de escisión planteada puede acogerse al régimen fiscal especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de la LIS si se realiza bajo los requisitos de escisión total mercantil y tiene motivos económicos válidos, como la reestructuración o racionalización de actividades. Los socios recibirán participaciones de forma proporcional, por lo que no es necesario que los patrimonios constituyan ramas de actividad. Las entidades beneficiarias se subrogarán en las bases imponibles negativas de la transmitente según la actividad o patrimonio recibido. La operación no genera impacto en escisiones parciales previas y está exenta de ITPAJD por ser reestructuración.
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