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A company enquired whether its merger by absorption could qualify for the special Corporate Tax regime and if its motives were economically valid. The DGT ruled that if the merger meets commercial and TRLIS requirements, the regime may apply provided its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los términos del artículo 83.1 del TRLIS. 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. En este caso concreto, la simplificación de la estructura, la unificación de actividades y la mejora de la solvencia financiera se consideran motivos económicamente válidos.
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