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The taxpayer asks whether a merger by absorption of two companies held by a third party can apply the special Corporate Tax regime and if its motives are valid. The DGT rules that, provided commercial regulations and Article 76.1 of the LIS are complied with, the special regime may apply as long as it is not intended for fraud or tax advantage.
Cuestión planteada 1) Si la fusión por absorción podría quedar sometida al régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos expuestos pueden considerarse válidos a efectos del cumplimiento de lo previsto en el artículo 89 de la LIS.
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