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The applicant asks whether a merger by absorption of two companies into theirs can apply the special Corporate Income Tax regime and if their economic motives are valid. The DGT indicates that it may apply if commercial regulations and Article 76.1 of the LIS are met, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos son válidos.
La operación podrá acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 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. Los motivos de centralización, eficiencia y protección de patrimonio podrían considerarse válidos, aunque su calificación final dependerá de los hechos y circunstancias reales de la operación.
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