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A query was raised regarding whether a merger can apply the special tax regime and if the stated economic motives are considered valid. The DGT ruled that the transaction may qualify if it meets the requirements of the Corporate Income Tax Law and the Structural Changes Law, provided its primary purpose is not tax fraud or evasion.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. No se aplicará el régimen si el objetivo principal es la ventaja fiscal en lugar de motivos económicos válidos como la reestructuración o racionalización. La existencia de bases imponibles negativas no invalida el régimen si la fusión refuerza la situación patrimonial de la entidad resultante y no busca preponderantemente su aprovechamiento.
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