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The applicant asks whether the merger of two entities within their group can qualify for the special merger regime. The DGT indicates that if the transaction meets commercial and tax requirements, it may be applicable provided its primary purpose is not tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir el artículo 76.1.c) de la LIS y realizarse bajo la Ley 3/2009. 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 racionalización de estructura y optimización de recursos alegados podrían considerarse económicamente válidos, aunque esto depende de la comprobación de los hechos.
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