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Companies inquire whether a reverse merger between two fiscal group companies can benefit from the special merger regime and whether its economic motives are valid. The DGT confirms it is possible if the requirements of the Corporate Income Tax Law and commercial law are met, provided the objective is not fraud or tax advantage.
Cuestión planteada Si la operación de fusión descrita podría acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. 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. Los motivos de unificación de actividades, simplificación de estructura y ahorro de costes podrían considerarse válidos, aunque su calificación depende de los hechos y puede ser objeto de comprobación administrativa.
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