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A company has requested clarification on whether a merger by absorption (reverse merger) can qualify for the special Corporate Tax regime. The DGT indicates that this is possible provided the requirements of the Capital Companies Act and Article 76.1 of the Corporate Tax Act are met, and as long as the transaction is not carried out for the purpose of tax fraud or evasion.
Cuestión planteada Tributación de la operación de reestructuración societaria.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir 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 simplificación de estructura o control de gestión podrían considerarse válidos, aunque su calificación depende de los hechos reales de la operación.
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