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A query was raised regarding whether a merger by absorption involving multiple entities can apply the special regime under the Corporate Income Tax Act (LIS) and what constitutes valid economic reasons. The Directorate General for Taxes (DGT) indicates that, provided commercial regulations and Article 76.1 of the LIS are met, the operation may qualify for said regime as long as its primary purpose is not tax fraud or evasion.
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 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 centralización de actividades, ahorro de costes y mejora de la imagen de solvencia ante terceros pueden considerarse válidos según el artículo 89.2 de la LIS.
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