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The DGT asks whether two successive mergers of family businesses may apply to the special tax neutrality regime of the Corporate Income Tax. The DGT states that such mergers could qualify if they meet commercial and LIS requirements, provided the main objective is not fraud or tax evasion.
Cuestión planteada - Si las operaciones descritas articuladas como fusiones por absorción, pueden acogerse al régimen fiscal especial del Título VII, Capítulo VII, de la Ley del Impuesto de Sociedades 27/2014, de 27 de noviembre.
Si las operaciones se realizan en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumplen el artículo 76.1 de la LIS, podrían acogerse al régimen de neutralidad fiscal. No obstante, el artículo 89.2 de la LIS impide la aplicación de este régimen si el objetivo principal de la reestructuración es el fraude o la evasión fiscal. La ausencia de motivos económicos válidos puede constituir una presunción de fraude, aunque la ventaja fiscal legítima es parte del régimen de diferimiento.
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