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The consultant asks whether their restructuring operation can apply the special merger regime. The DGT states that such a regime may apply if the operation complies with the Law on Structural Modifications and LIS requirements, provided it does not have fraud or tax advantage as its primary objective.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 7 de noviembre, del Impuesto sobre Sociedades.
Si la operación se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS, podría acogerse al régimen especial. Los socios residentes en España no integrarían en su base imponible las rentas por la atribución de valores, valorándose estos por el valor fiscal de los entregados. Para aplicar este régimen, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la ventaja fiscal según el artículo 89.2 de la LIS. Los motivos de centralización y racionalización descritos podrían considerarse válidos.
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