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A query was raised regarding whether the merger of a company owning a property and another operating a hotel can benefit from the special merger regime. The DGT indicates that the presented reasons of management simplification and resource optimisation may be considered valid economic grounds.
Cuestión planteada Si a la operación planteada le es aplicable el régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en particular la figura prevista en el artículo 76.1.a), como operación de fusión.
Para aplicar el régimen especial de fusiones del artículo 76.1.a) de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Según el artículo 89.2 de la LIS, no se aplicará el régimen si la operación no se efectúa por motivos económicos válidos, como la reestructuración o racionalización de actividades. Los motivos de aunar la titularidad del inmueble y su explotación para simplificar la gestión y mejorar la solvencia pueden considerarse válidos.
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