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A consulting company has proposed a merger by absorption of two entities to simplify its structure. The DGT indicates that the operation could apply the special merger regime if it complies with commercial regulations and Corporate Tax requirements, provided its primary purpose is not tax evasion or undue 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.
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 los artículos 76.1.a) y c) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación de costes y sinergias descritos podrían considerarse válidos, aunque su calificación final depende de la comprobación de todos los hechos y circunstancias de la operación.
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