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A family group has enquired whether the merger of three companies can benefit from the special Corporation Tax regime. The DGT indicates that if the transaction complies with commercial regulations and Article 76.1(a) of the LIS, and is carried out for valid economic reasons rather than purely tax-driven purposes, it may qualify for said regime.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe cumplir los requisitos de la Ley 3/2009 y el artículo 76.1.a) de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de concentración de patrimonio, optimización de recursos y simplificación de gestión planteados pueden considerarse válidos.
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