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Whether an entity owning 100% of another company can apply the special tax regime for a merger by absorption. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the LIS, in addition to having valid economic reasons.
Cuestión planteada Si a la fusión por absorción planteada le es de aplicación el régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Asimismo, no se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS. La racionalización de la gestión y la obtención de sinergias pueden considerarse motivos económicos válidos.
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