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A query was raised regarding whether a merger between two entities with tax loss carryforwards can apply the special regime under the Corporate Tax Act. The DGT ruled that if the transaction meets commercial and tax requirements, and is driven by valid economic motives rather than solely for tax advantages, said regime may be applied.
Cuestión planteada 1. Si procede la aplicación del régimen especial contenido en el capítulo VII del título VII de la LIS a las operaciones planteadas.
Para aplicar el régimen especial, la operación debe cumplir lo dispuesto en la Ley 3/2009 y el artículo 76.1.a) 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 según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas no invalida por sí misma el régimen si las entidades son operativas y la finalidad no es preponderantemente el aprovechamiento de dichas bases.
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