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The applicant asks whether a merger by absorption of entity B by entity A can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that it must comply with the requirements of Law 3/2009 and Article 76.1 of the LIS, in addition to having valid economic reasons.
Cuestión planteada Si a la fusión por absorción antes descrita le es de aplicación el régimen especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Asimismo, no se aplicará si el objetivo principal es el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. La simplificación de la estructura organizativa y la reducción de costes administrativos pueden considerarse motivos económicos válidos.
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