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A holding company has enquired whether its merger operation can qualify for the special tax regime. The DGT has ruled that if the merger complies with commercial and Corporate Tax requirements, and is carried out for valid economic reasons rather than solely for tax advantages, the special regime may be applied.
Cuestión planteada Si resulta aplicable el régimen fiscal especial de fusiones del capítulo VIII del título VII del Real Decreto Legislativo 4/2004, de 5 de marzo, de la Ley del Impuesto sobre Sociedades a la operación de fusión considerando el motivo económico planteado como válido.
Para acogerse al régimen especial de fusiones, la operación debe cumplir los requisitos del artículo 83.1 del TRLIS y las condiciones de la Ley 3/2009. El artículo 96.2 del TRLIS excluye el régimen cuando el objetivo principal es el fraude o la evasión fiscal, o cuando no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación estructural, optimización de recursos y gestión eficaz alegados por la consultante pueden considerarse económicamente válidos.
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