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The consultant asks whether a merger to centralise their property rental activities qualifies for the special merger regime. The DGT states that such a merger may apply if it meets commercial and LIS requirements, is driven by valid economic reasons and not by fraud.
Cuestión planteada Si a la proyectada operación de reestructuración le es aplicable el régimen especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No será aplicable si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización, eficiencia y reducción de costes administrativos expuestos por la consultante pueden considerarse válidos.
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