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A query was raised regarding whether a merger between two entities can benefit from the special Corporate Tax regime. The Directorate General of Taxes (DGT) indicates that if the transaction meets commercial requirements and the criteria set out in Article 76.1 of the Corporate Tax Act, the special regime may apply, provided its primary objective is not tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley 3/2009 y en el artículo 76.1 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. La búsqueda de eficiencia, simplificación administrativa y ahorro de costes podrían considerarse motivos válidos, aunque su calificación depende de los hechos concretos.
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