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The taxpayer asks whether the merger of two real estate companies can apply the special Corporate Income Tax regime and if valid economic reasons exist. The DGT indicates that if the operation complies with commercial regulations and Article 76.1 of the LIS, it could apply said regime, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada 1.) Si la operación planteada podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el art. 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas en la absorbente no invalida el régimen si se mantienen las actividades y no se busca preponderantemente su aprovechamiento.
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