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A query was raised regarding whether a restructuring operation between two companies within a group can apply the special merger regime for Corporate Tax. The DGT indicates that if commercial regulations are met and there are valid economic purposes, said regime could be applied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 76.1 de la LIS. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la racionalización de actividades. Los motivos de reducción de costes y optimización de recursos aportados pueden considerarse válidos según el artículo 89.2 de la LIS.
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