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An entity inquired whether its merger operation could qualify for the special regime under the Corporate Income Tax Act and if its objectives were economic in nature. The DGT indicates that it must comply with commercial regulations and Article 76.1.a) of the CIT Act, and must not have fraud or tax advantage as its primary purpose.
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 existen motivos económicos válidos.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) 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 alegados por la consultante podrían considerarse válidos, aunque esto depende de la comprobación de los hechos y circunstancias reales de la operación.
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