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A company inquires whether its merger operation may apply the special regime of the LIS and whether its economic reasons are valid. The DGT indicates that the operation could qualify for the regime if it meets commercial and tax requirements, provided that its primary purpose is not tax advantage.
Question raised as to whether the described operation may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, and whether the economic reasons are valid.
To apply the special merger regime, the operation must be carried out within the commercial sphere pursuant to Law 3/2009 and comply with Article 76.1 of the LIS. The regime shall not apply if the primary objective is tax fraud or evasion, or if there are no valid economic reasons such as the restructuring of activities. The existence of tax loss carryforwards does not invalidate the regime, provided that it is not the preponderant purpose of the operation and the limits of Articles 84 and the sixteenth transitional provision of the LIS are respected.
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