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A query was raised regarding whether a merger by absorption intended to restructure family assets can qualify for the special Corporate Tax regime. The Directorate General for Tax (DGT) indicates that if the transaction is driven by valid economic reasons and is not primarily aimed at fraud or evasion, the special regime may be applied.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe realizarse bajo 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. La existencia de bases imponibles negativas no invalida el régimen si el aprovechamiento de estas no es la finalidad preponderante y se mantienen las actividades.
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