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An entity has requested clarification on whether a merger between companies within a group can qualify for the special tax regime. The Directorate General of Taxes (DGT) has ruled that this is possible provided the requirements of the Corporate Income Tax Law are met and the transaction is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Procedencia de la aplicación del régimen especial previsto en el capítulo VIII del título VII de la Ley del Impuesto sobre Sociedades a las operaciones de fusión descritas.
Para acogerse al régimen especial de fusiones, la operación debe cumplir lo dispuesto en el artículo 83.1 del TRLIS y realizarse en el ámbito mercantil según la Ley 3/2009. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. En el caso concreto, los motivos de reducción de costes y unificación de estructuras pueden considerarse económicamente válidos.
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