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A query was raised regarding whether improper mergers and mergers by absorption can apply the special tax regime of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates this is possible provided they meet commercial and tax requirements, and provided their primary purpose is not tax fraud or tax advantage.
Cuestión planteada Si resulta de aplicación el régimen fiscal especial previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a las operaciones descritas de fusión impropia y fusión por absorción.
Para aplicar el régimen especial de las fusiones, las operaciones deben realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir lo dispuesto en la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carecen de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación de estructura o ahorro de costes podrían considerarse válidos, aunque su calificación depende de los hechos.
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