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An entity inquired whether a merger aimed at concentrating activities and reducing costs could qualify for the special regime under the Corporate Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that the stated motives are economically valid and that the existence of tax loss carryforwards does not invalidate the application of the regime.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Si la fusión se realiza en el ámbito mercantil según la Ley 3/2009 y cumple la LIS, puede acogerse al régimen especial. Los motivos de concentración de actividad, unificación de gestión y reducción de costes se consideran económicamente válidos. La existencia de bases imponibles negativas no impide la aplicación del régimen si la finalidad no es el aprovechamiento de estas. La compensación de dichas bases estará sujeta a los límites de los artículos 84 y DT 16ª de la LIS.
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