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A query was raised regarding whether a merger by absorption between two entities can apply the special regime under the Corporate Income Tax Act (LIS) and if its underlying motives are valid. The Directorate General for Taxes (DGT) indicates that it must comply with commercial regulations and Article 76.1 of the LIS, and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos son válidos.
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. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de rentabilidad y racionalización organizativa podrían considerarse válidos, aunque esto depende de los hechos y circunstancias de cada caso.
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