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The taxpayer asks whether a merger operation can apply the special tax regime under the Corporate Income Tax Act. The DGT indicates that if the operation meets the commercial requirements and those set out in Article 76.1 of the LIS, and is driven by valid economic reasons, said regime could apply.
Cuestión planteada Si resulta aplicable a la operación planteada el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de fusiones, la operación debe realizarse bajo 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 carece de motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de reestructuración, eficiencia o fortalecimiento patrimonial mencionados por la consultante pueden considerarse válidos.
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