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A query was raised regarding whether the merger of several dealership companies could apply the special tax regime for mergers. The DGT ruled that this is possible provided it complies with commercial regulations and the Corporate Income Tax Act, as long as the primary purpose of the operation is not tax fraud or tax advantage.
Cuestión planteada 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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 76.1 de la LIS. Además, según el artículo 89.2 de la LIS, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal. Los motivos de optimización de recursos y eficiencia estructural mencionados pueden considerarse válidos.
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