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The consultant asks whether their merger operations can apply the special regime of the LIS and if their motives are valid. The DGT responds that they may do so if they meet commercial and LIS requirements, provided they do not seek tax fraud or fiscal advantage.
Cuestión planteada Si las operaciones planteadas podrían 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.
Las operaciones de fusión por absorción de sociedad íntegramente participada pueden acogerse al régimen especial del capítulo VII del título VII de la LIS si se realizan al amparo de la Ley 3/2009 y cumplen los requisitos de la LIS. No se aplicará dicho régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no se efectúa por motivos económicos válidos. En este caso concreto, los motivos de simplificación societaria, reducción de costes y aproximación a la imagen fiel del balance se consideran económicamente válidos.
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