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The applicant asks whether a partial demerger can qualify for the special Corporate Tax regime. The DGT rules that, as the operation resembles a separation of partners due to the lack of proportional allocation, it fails to meet the legal requirements.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de escisión parcial, la entidad debe transmitir ramas de actividad que constituyan unidades económicas autónomas. Además, los valores recibidos por la entidad adquirente deben atribuirse a los socios en proporción a sus respectivas participaciones. Si la atribución no es proporcional, la operación no cumple el artículo 76.2 de la LIS y no puede usar el régimen especial.
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