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A query is made as to whether a merger operation may apply the special tax regime for corporate reorganizations. The DGT responds that, if the merger meets commercial requirements and has real economic purposes, it may apply said regime.
Question posed: Whether the described operation may qualify for the special tax regime of Chapter VIII of Title VII of the Recast Text of the Corporate Income Tax Law, approved by Royal Legislative Decree 4/2004, of March 5.
If the merger is carried out in accordance with the Law on structural modifications of commercial companies, it meets the conditions of the LIS to be considered a merger. To apply the special regime, the operation must not have fraud or tax evasion as its primary objective. It must be carried out for valid economic reasons, such as the restructuring or rationalization of activities, and not for the sole purpose of obtaining a tax advantage.
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