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A query was raised regarding whether a merger operation can qualify for the special tax regime under the TRLIS. The DGT ruled that this is possible provided the requirements of Article 83.1 are met and the operation is carried out for valid economic reasons, rather than solely to obtain a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para acogerse al régimen especial de fusiones, la operación debe cumplir el artículo 83.1 del TRLIS y realizarse bajo la Ley 3/2009. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. La existencia de entidades inactivas o bases imponibles negativas no impide por sí misma la aplicación del régimen, siempre que se cumplan los requisitos de compensación del artículo 90.3 y la disposición transitoria 41ª.
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