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A query was raised regarding whether a projected merger could apply the special Corporate Tax regime. The DGT indicates that to do so, it must meet commercial and tax requirements, ensuring the primary objective is not merely tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley 3/2009 y el artículo 76.1.c) 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. La reducción de costes administrativos y el aumento de competitividad podrían considerarse motivos válidos, aunque esto depende de la comprobación de los hechos.
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