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The applicant inquired whether a merger operation could qualify for the special tax regime. The DGT ruled that if the operation complies with commercial regulations and the requirements of the TRLIS, and its primary purpose is not tax fraud or tax advantage, it may benefit from said regime.
Cuestión planteada Si la operación de fusión se puede acoger al régimen especial del capítulo VIII del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusión, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los términos del artículo 83.1 del TRLIS. Además, debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la evasión o ventaja fiscal según el artículo 96.2 del TRLIS. Si se cumplen, la entidad transmitente no integra rentas por la transmisión de bienes y la adquirente mantiene los valores fiscales originales.
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