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A company has requested clarification on whether its total demerger meets the requirements for the special tax regime and if its underlying reasons constitute valid economic motives. The DGT indicates that the demerger may qualify for the regime if it is proportional, but warns that a subsequent donation of shares could invalidate the tax neutrality.
Cuestión planteada Si a la operación de escisión total que pretende realizar la consultante le resulta de aplicación el régimen tributario especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y si los motivos expuestos se consideran económicamente válidos.
La escisión total cumple los requisitos del artículo 76.2.1ºa) de la LIS si se realiza conforme a la Ley de modificaciones estructurales y la atribución de valores a los socios es proporcional. Los motivos de reducción de riesgos, transparencia y relevo generacional pueden considerarse económicos válidos según el artículo 89.2 de la LIS. Sin embargo, si la operación se acompaña de una donación de participaciones que resulte en una distribución no proporcional, se requeriría que los patrimonios constituyeran ramas de actividad para mantener el régimen especial.
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