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A query was raised regarding whether a merger operation can apply the special regime under the Corporate Income Tax Act (LIS) and whether the alleged economic reasons are valid. The Directorate General for Taxes (DGT) responds that if the merger complies with commercial regulations and the LIS, and is carried out for economic reasons rather than to obtain a tax advantage, it may qualify for said regime.
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. No se aplicará el régimen 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 lograr que los establecimientos conserven su calificación y titularidad se consideran económicamente válidos.
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