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An entity has requested a ruling on whether its merger operation can qualify for the special tax regime and if its economic motives are valid. The DGT has ruled that the motives cited to rationalise assets and improve management are considered economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. Los motivos económicos deben ser válidos (como la reestructuración o racionalización de actividades) y no tener como principal objetivo el fraude o la evasión fiscal. El hecho de que la sociedad absorbida tenga bases imponibles negativas no invalida por sí mismo la aplicación del régimen si la operación refuerza la situación patrimonial de la resultante. La compensación de dichas bases estará sujeta a los límites de los artículos 84 y la DT 16ª de la LIS.
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