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A query was raised regarding whether a corporate restructuring following the integration of two business groups can apply the special merger regime. The Directorate General for Taxes (DGT) ruled that this is possible provided the operation meets commercial requirements and serves genuine economic purposes rather than merely tax-driven ones.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Las operaciones de fusión pueden acogerse al régimen especial del TRLIS si cumplen los requisitos de la legislación mercantil y se realizan por motivos económicos válidos, como la racionalización de actividades o la mejora de la competitividad. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal. Las bases imponibles negativas de las absorbidas pueden compensarse en las absorbentes, siempre que no se produzca una doble compensación de las pérdidas y respetando las limitaciones de reducción por la diferencia entre valor de aportaciones y valor contable.
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