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An entity within an insurance group has requested clarification on whether a merger operation can apply the special Corporate Tax regime. The Directorate General of Taxes (DGT) indicates that if the operation complies with commercial regulations and aims for economic rationalisation rather than tax advantage, it may qualify for said regime.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto 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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir lo dispuesto en el artículo 76.1 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación organizativa, centralización de actividades y optimización de recursos descritos pueden considerarse válidos.
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