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An entity has requested clarification on whether a merger can qualify for the special regime under the Corporate Income Tax Act (LIS) and if its underlying motives are considered valid. The Directorate General for Taxes (DGT) has ruled that, provided the merger complies with commercial regulations and the LIS, the special regime may be applied as long as the transaction is not intended for tax fraud or evasion.
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 acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. 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. En este caso concreto, los motivos de simplificación organizativa, reducción de costes y eliminación de operaciones intragrupo se consideran económicamente válidos.
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