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A company enquired whether a merger between two entities within an international group could qualify for the special merger regime under Corporate Income Tax. The DGT indicates that this is possible provided the transaction complies with the Capital Companies Act and the Corporate Income Tax Act, and that the stated economic reasons are valid and not primarily intended to achieve a tax advantage.
Cuestión planteada - Si la fusión a realizar entre las entidades A y B dentro del proceso de reorganización del grupo a nivel mundial puede acogerse al Régimen Especial de Fusiones contemplado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades por existir motivos económicos válidos.
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 de simplificación de estructura, ahorro de costes de gestión y mejora de imagen podrían considerarse válidos, aunque su validación depende de los hechos. En caso de fusión, la entidad adquirente se subroga en los derechos y obligaciones tributarios de la transmitente, incluyendo incentivos como la RIC.
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