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A company has requested clarification on whether its merger by absorption could qualify for the special regime under the Corporate Income Tax Act (LIS) and if valid economic reasons exist. The Directorate General for Taxes (DGT) indicates that the regime may apply provided that commercial regulations and Article 76.1.c) of the LIS are satisfied, and that the transaction is not conducted for the purpose of tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir 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. Los motivos de centralización, reducción de costes y refuerzo de la posición económica podrían considerarse válidos, aunque su calificación final depende de los hechos y circunstancias reales.
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