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A query was raised regarding whether a merger operation can apply the special Corporate Tax regime and if the stated reasons are valid. The DGT ruled that, provided the merger meets legal requirements and serves genuine economic purposes, it may apply said regime and offset negative tax bases.
Cuestión planteada 1. Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VIII del título VII del TRLIS y si los motivos expuestos pueden considerarse económicamente válidos a los efectos del cumplimiento de lo previsto en el artículo 96.2 del TRLIS.
La operación puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 83.1 del TRLIS. Los motivos de reestructuración, optimización de recursos y eficiencia comercial se consideran económicamente válidos bajo el artículo 96.2 del TRLIS. La existencia de bases imponibles negativas en la absorbida no impide el régimen especial, siempre que se mantengan las actividades y no sea parte de un plan de liquidación. Las bases imponibles negativas podrán compensarse en la absorbente con los límites del artículo 90.3 del TRLIS.
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