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Consulting companies have enquired whether their restructuring can qualify for the special merger regime under Corporate Tax. The DGT indicates that this is possible provided that commercial regulations and Article 76.1.a) of the LIS are complied with, and as long as the operation is not carried out for fraudulent purposes or mere tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial establecido 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 realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de relevo generacional, mejora de gestión, limitación de responsabilidad y unificación de actividades pueden considerarse válidos según el artículo 89.2 de la LIS.
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