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The DGT confirms that a reorganisation between three companies may benefit from the special merger regime if it meets commercial and fiscal requirements, is motivated by valid economic reasons and not by fraud.
Question posed: Whether the described transaction may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
If the transaction is carried out within the commercial sphere pursuant to Law 3/2009 and complies with Article 76.1 of the LIS, it could qualify for the special regime. To this end, its primary objective must not be tax fraud or evasion, but rather valid economic reasons such as the restructuring or rationalization of activities. The proposed reasons of simplification, management, and economic efficiency may be considered valid pursuant to Article 89.2 of the LIS.
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