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A consulting entity proposed a merger to simplify its corporate structure and eliminate an intermediary entity. The DGT ruled that since there are no valid economic reasons and the predominant purpose is to exploit tax loss carryforwards, the special regime does not apply.
Cuestión planteada 1ª) Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VIII del título VII del TRLIS.
El régimen especial de fusiones no se aplica cuando la operación tiene como principal objetivo la ventaja fiscal o el fraude. Para que sea aplicable, la operación debe responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, la falta de patrimonio útil y la existencia de bases imponibles negativas sugieren que la finalidad es meramente fiscal.
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