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The inquiry asks whether a merger operation can qualify for the special tax regime. The DGT rules that it is possible provided the operation meets both commercial and tax requirements, and is carried out for valid economic reasons rather than primarily to obtain a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de fusión, la operación debe cumplir lo dispuesto en la Ley de modificaciones estructurales y el artículo 76.1.a) de la Ley del Impuesto sobre Sociedades. 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. El hecho de que una sociedad esté inactiva o que las entidades estén vinculadas no impide la aplicación del régimen si no se observa una finalidad meramente fiscal.
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