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A family business has enquired whether its merger operation can apply the special tax regime for reorganisations. The DGT indicates that to do so, it must comply with commercial regulations and the requirements of the Corporate Tax Law, provided that its primary purpose is not to obtain a tax advantage.
Question posed: Whether the described operation may benefit from the special tax regime of Chapter VIII, Title VII of the Recast Text of the Corporate Income Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
To benefit from the special regime, the operation must be carried out within the commercial sphere pursuant to Law 3/2009 and comply with Article 83.1 of the TRLIS. The regime shall not apply if the primary objective is tax fraud or evasion, or if it lacks valid economic motives such as the restructuring or rationalization of activities. The motives of concentration and unification of management mentioned could be considered valid pursuant to Article 96.2 of the TRLIS.
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