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A query is made as to whether a merger by absorption operation between two companies may apply the special Corporate Income Tax regime. The DGT indicates that, provided commercial regulations and Article 76.1 of the LIS are met, it could be applied as long as its primary purpose is not fraud or tax advantage.
Question raised First: Whether the proposed operation could qualify for the special regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special merger regime, the operation must be carried out under the Law on Structural Modifications and comply with Article 76.1 of the LIS. The regime shall not apply if the primary objective is fraud or tax evasion, or if it lacks valid economic reasons. The fact that the absorbed company has losses does not invalidate the regime if the merger strengthens the activity and does not merely seek to exploit negative tax bases.
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