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The inquiry asks whether the grounds for a merger by absorption of a wholly-owned subsidiary are economically valid. The DGT responds that, based on the facts presented, the transaction could qualify for the special merger regime.
Cuestión planteada Si existen motivos económicos válidos a los efectos de acogerse al régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe realizarse por motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. Si la operación cumple los términos del artículo 76.1 de la LIS y se efectúa en el ámbito mercantil según la Ley 3/2009, los motivos alegados por el consultante se consideran económicamente válidos según el artículo 89.2 de la LIS. No obstante, este juicio se basa exclusivamente en la información proporcionada y puede ser objeto de comprobación administrativa.
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