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The applicant asks whether their merger operation can apply the special tax regime for business reorganisations. The DGT rules that if the operation meets the commercial and TRLIS requirements, and is carried out for valid economic reasons rather than mere tax advantage, it may qualify for said regime.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. En este caso, los motivos de centralización, racionalización de actividades y mejora de solvencia se consideran válidos según el artículo 96.2 del TRLIS.
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