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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 the operation meets the requirements of the Corporate Tax Law and the Structural Changes Law, and its primary purpose is not tax fraud or tax advantage.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en el artículo 83.1 del TRLIS y realizarse bajo la Ley 3/2009. 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. Los motivos de sinergias, centralización de activos y mejora de ratios financieros alegados pueden considerarse válidos, siempre que no existan otras circunstancias que alteren el propósito de la operación.
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