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A company queried whether a merger between two operating companies could qualify for the special Corporate Tax regime. The DGT ruled that this is possible provided the transaction meets commercial requirements and aims for economic restructuring rather than solely exploiting tax loss carryforwards.
Cuestión planteada Si procede la aplicación, tanto para los socios como a las entidades implicadas, del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la operación planteada, y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. El hecho de que las sociedades tengan bases imponibles negativas no invalida el régimen si son sociedades operativas y la fusión busca la racionalización de actividades. La compensación de dichas bases estará sujeta a los límites de los artículos 90 y la DT 41ª del TRLIS.
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