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A query was raised regarding whether a merger by absorption of a wholly-owned subsidiary can apply the special tax regime and if the stated economic reasons are valid. The DGT ruled that if the transaction meets the requirements of the CIT Act and the Structural Changes Act, it may qualify for the regime, validating the economic grounds presented.
Cuestión planteada Si la operación de fusión 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.
Si la fusión se realiza en el ámbito mercantil según la Ley 3/2009 y cumple lo dispuesto en la LIS, puede acogerse al régimen especial del capítulo VII del título VII de la LIS. Para ello, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos de racionalización de actividad, limitación de riesgos, simplificación de obligaciones y mejora de la eficiencia se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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