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A query was raised regarding whether a merger between entities within family groups can qualify for the special regime under the Corporate Tax Act (LIS) and if its underlying motives are valid. The Directorate General for Taxes (DGT) ruled that the special regime is applicable provided the transaction meets commercial and LIS requirements, and the motives aim at rationalising business activities rather than seeking tax advantages.
Cuestión planteada Si la operación planteada podría 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.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. Los motivos económicos deben ser válidos, como la simplificación de la estructura o la gestión, y no tener como fin principal el fraude o la evasión fiscal. La existencia de bases imponibles negativas en la absorbida no invalida el régimen si las entidades son operativas y la finalidad no es el aprovechamiento de dichas bases.
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