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A company in the tourism sector has requested clarification on whether a merger by absorption involving 31 group companies can benefit from the special merger regime and if its economic motives are valid. The Directorate General for Taxes (DGT) ruled that if the transaction meets the requirements of the Corporate Tax Act and is conducted for commercial purposes, it may qualify for the regime, deeming the stated motives valid.
Cuestión planteada Si la operación 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.
La operación puede acogerse al régimen especial de fusiones si se realiza bajo la Ley 3/2009 y cumple la LIS. Los motivos de consolidación, expansión, sinergias y eficiencia se consideran económicamente válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas en las absorbidas no invalida el régimen si las entidades son operativas y la operación no tiene como fin principal el aprovechamiento de dichas bases.
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