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A query was raised regarding whether the merger of four entities owned by the same siblings could qualify for the special Corporate Tax regime. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the Corporate Tax Act, and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada Si la operación de fusión 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, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 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. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y no es la finalidad preponderante de la fusión.
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