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A multinational group has enquired whether the merger of three of its Spanish subsidiaries can qualify for the special Corporate Tax regime and if the stated reasons are valid. The Directorate General for Taxes (DGT) ruled that the operation may qualify if it meets commercial and tax requirements, considering that administrative simplification motives constitute valid economic reasons.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, a la fusión planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
La operación puede acogerse al régimen especial del TRLIS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 83.1. Los motivos de simplificación de gestión y obtención de una imagen fiel del patrimonio se consideran económicamente válidos. La existencia de bases imponibles negativas en la absorbente no invalida el régimen si la sociedad es operativa. No obstante, la compensación de dichas bases estará limitada para evitar la doble deducción por deterioros de valor en la sociedad transmitente.
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