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A query was raised regarding whether the merger by absorption of two family-owned entities could qualify for the special merger regime. The DGT indicates that if the transaction meets commercial and tax requirements and is driven by valid economic reasons, said regime may apply.
Cuestión planteada
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 no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los objetivos de simplificación organizativa y reducción de costes podrían considerarse motivos válidos, aunque su calificación depende de los hechos reales.
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