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The consultant asks whether a merger by absorption of its subsidiaries has valid economic grounds to qualify for the special merger regime. The DGT responds that complying with hydrocarbons sector regulations and simplifying the group structure constitute valid economic grounds.
Cuestión planteada 1. Si los motivos económicos en base a los cuales se llevará a cabo la fusión por absorción de las filiales por parte de la entidad consultante pueden considerarse como motivos económicos válidos, dado que dicha fusión se enmarcaría en una separación de las actividades del grupo exigida por los artículos 37 y 63 de la Ley del sector de hidrocarburos y daría lugar a una racionalización de su estructura societaria actual.
La operación de fusión podrá acogerse al régimen especial del TRLIS si cumple los requisitos de la legislación mercantil. Los motivos de cumplir con la Ley del sector de hidrocarburos y adecuar la estructura de gestión al modelo del grupo se consideran económicamente válidos según el artículo 96.2 del TRLIS. Asimismo, se determina que la entidad y su anterior socio no forman parte de un grupo según el artículo 42 del Código de Comercio para efectos del artículo 89.3 del TRLIS.
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