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The consultant asks whether a merger can benefit from the special tax regime. The DGT responds that it is possible if the requirements of the Law on Structural Modifications and the LIS are met, and if the operation is driven by valid economic reasons rather than mere tax advantages.
Cuestión planteada Si la operación descrita puede acogerse 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, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. 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. Los motivos de simplificación de estructura, sinergias y robustecimiento financiero pueden considerarse válidos. La existencia de bases imponibles negativas en la absorbente no impide el régimen si se mantienen las actividades y se mejora la situación financiera.
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