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A query was raised regarding whether a merger by absorption between two entities can apply the special merger regime under Corporate Income Tax. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the LIS, and its primary purpose must not be tax fraud or evasion.
Cuestión planteada A) Si procede para la operación de fusión por absorción expuesta anteriormente la aplicación del régimen especial de fusiones, escisiones y aportaciones de activos, comprendido 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 el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de simplificación estructural o mejora de recursos podrían ser válidos, aunque su calificación depende de los hechos.
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