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A query was raised regarding whether a merger operation can apply the special tax regime for European companies. The Directorate General for Taxes (DGT) indicates that if the merger meets commercial requirements and has valid economic reasons, it may qualify for said regime.
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 fusiones, escisiones y otras operaciones de la LIS, la operación debe realizarse 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 carece de motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, la búsqueda de eficiencia, ahorro de costes y sinergias se considera un motivo económico válido.
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