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A company has requested clarification on whether a merger and a total demerger can qualify for the special Corporate Tax regime. The DGT has ruled that, provided both commercial and tax requirements are met and valid economic reasons exist, they may benefit from said regime.
Cuestión planteada 1º) Si las operaciones descritas pueden 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 que una fusión o escisión se acoja al régimen especial, debe cumplir los requisitos de la LIS y realizarse en el ámbito mercantil. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En el caso de la escisión, si los socios reciben participaciones proporcionales, no es necesario que los patrimonios constituyan ramas de actividad.
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