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A query was raised regarding whether a merger operation, in which an entity absorbs others that are wholly owned, can apply the special tax neutrality regime. The Directorate General for Taxes (DGT) indicates that if the operation meets commercial and Corporate Tax requirements, and its primary purpose is not tax advantage, said regime may be applied.
Cuestión planteada Si los motivos alegados pueden considerarse económicamente válidos a los efectos de aplicar, a la operación de reestructuración planteada, el régimen fiscal del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Si la operación de fusión se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, podría acogerse al régimen especial de neutralidad fiscal. No obstante, según el artículo 89.2 de la LIS, este régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. La determinación de si existen motivos económicos válidos es una cuestión de hecho que deben apreciar los órganos de comprobación según las circunstancias de cada caso.
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