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A query was raised regarding whether a merger by absorption involving four entities could apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that it must meet both commercial and tax requirements, and that the stated economic motives could be valid provided the transaction is not conducted for purely tax-driven purposes.
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 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 motivos alegados por la consultante podrían considerarse válidos, aunque su calificación final depende de la comprobación de todos los hechos y circunstancias de la operación.
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