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A company inquired whether a merger intended to centralise real estate activities and streamline its structure could apply the special tax regime. The DGT indicates that it must comply with commercial regulations and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe realizarse bajo la Ley 3/2009 y cumplir el artículo 76.1.c) 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 como la reestructuración o racionalización. La existencia de bases imponibles negativas en las absorbidas no impide el régimen, siempre que se mantengan las actividades y se mejore la situación financiera de las resultantes.
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