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The consultant asks whether a share concentration transaction can use the merger special regime. The DGT states it is possible if commercial rules and Article 76.1.a) of the LIS requirements are met, provided there are valid economic grounds.
Question posed: Whether the described transaction could benefit from the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To benefit from the special regime, the transaction must be carried out within a commercial scope pursuant to Law 3/2009 and comply with Article 76.1.a) of the LIS. The mentioned reasons for the rationalization of activities and costs may be considered valid economic reasons pursuant to Article 89.2 of the LIS. Notwithstanding, the application of the regime is subject to the condition that the transaction does not have fraud or tax evasion as its primary objective.
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