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A company has requested clarification on whether its merger can qualify for the special restructuring regime and if its underlying motives are valid. The DGT has ruled that, provided the transaction meets commercial requirements and the criteria of the TRLIS, the regime may be applied as long as its purpose is not tax evasion.
Cuestión planteada : Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la fusión planteada. Si los motivos alegados tienen la consideración de económicamente válidos a estos efectos. Y si es necesaria la ampliación de capital de la sociedad Y.
Si la operación se realiza bajo la Ley 3/2009 y cumple el artículo 83.1 del TRLIS, puede acogerse al régimen especial de fusiones. El régimen no se aplicará 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 simplificación de estructura, obtención de sinergias y ahorro de costes pueden considerarse económicamente válidos.
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