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A query was raised regarding whether the merger of a subsidiary into its parent company can benefit from the special tax regime of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that this regime may apply provided that commercial requirements are met and valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial si cumple los requisitos de fusión establecidos en la legislación mercantil. Además, la aplicación exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos. El hecho de que existan bases imponibles negativas de escasa cuantía no invalida el régimen si la fusión busca la eficiencia o racionalización de la actividad.
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