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The applicant asks whether the absorption of a wholly-owned subsidiary can benefit from the special merger regime. The DGT indicates that it must comply with commercial regulations and Article 76.1.c) of the Corporate Income Tax Act, in addition to having valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Asimismo, no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de centralización de actividad y ahorro de costes presentados pueden considerarse válidos.
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