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A query was raised regarding whether a restructuring operation can apply the special tax regime for mergers, demergers, and asset contributions. The DGT indicates this is possible provided the operation complies with commercial regulations and Article 83.1 of the TRLIS, and that its primary purpose is not tax fraud or tax advantage.
Cuestión planteada Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VIII del título VII del TRLIS.
Para aplicar el régimen especial del capítulo VIII del título VII del TRLIS, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 83.1 del TRLIS. Además, según el artículo 96.2 del TRLIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la racionalización de actividades. Los motivos de simplificación estructural, reducción de costes, mejora de la capacidad financiera y facilitación de protocolos familiares pueden considerarse económicamente válidos.
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