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A company asks whether a merger can apply to the special corporate tax regime and if it is driven by valid economic motives. The DGT states that if the merger meets commercial and fiscal requirements and is based on valid economic grounds, it may qualify for such regime.
Cuestión planteada -Si la operación de fusión 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 existen motivos económicos válidos.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No será aplicable si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. Los motivos de simplificación, unificación de patrimonio y reducción de costes podrían considerarse válidos, aunque su calificación es una cuestión de hecho. En tal caso, los socios residentes en España no integrarán en su base imponible las rentas por la atribución de valores.
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