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The applicant inquired whether a merger operation could qualify for the special regime under the Corporate Income Tax Act (LIS) and if its motives constitute valid economic grounds. The Directorate General for Tax (DGT) indicated that if the operation meets commercial and tax requirements, and its primary purpose is not fraud or tax advantage, the special regime may apply.
Cuestión planteada Si procede la aplicación del régimen especial del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades a la operación de fusión planteada, y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
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. El hecho de que la absorbente tenga bases imponibles negativas no invalida el régimen si la operación es operativa y mejora la situación patrimonial o la actividad de la entidad.
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