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The DGT has been consulted on whether a merger between two companies within the same group can apply the special tax regime and if its economic motives are considered valid. The DGT indicates that if the transaction meets commercial requirements and the provisions of Article 76.1 of the Corporate Income Tax Act (LIS), it may qualify for the regime, provided its primary purpose is not to obtain a tax advantage.
Cuestión planteada Si la operación proyectada puede acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.
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. Los motivos de centralización, eliminación de duplicidades y mejora de eficiencia podrían considerarse económicos válidos, aunque su validación depende de los hechos. La existencia de bases imponibles negativas en la absorbente no impide el régimen si se mantienen las actividades y se mejora la situación financiera de las resultantes.
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