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The applicant asks whether a merger between two entities can apply the special tax regime under the Corporate Tax Act. The DGT indicates that to do so, it must comply with commercial regulations and must not have fraud or tax advantage as its primary objective.
Cuestión planteada Si la operación mencionada se puede acoger al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación estructural y optimización de recursos mencionados en la consulta pueden considerarse válidos.
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