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A query was raised regarding whether a merger operation can apply the special tax regime for corporate reorganisations. The DGT ruled that this is possible provided it is carried out under commercial law and its primary purpose is not tax evasion or obtaining undue tax advantages.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas de escasa cuantía no invalida por sí misma el régimen si la fusión aporta beneficios operativos. La compensación de dichas bases estará sujeta a los límites de los artículos 84 y la disposición transitoria décimo sexta de la LIS.
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