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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.
Cuestión planteada Si la operación descrita podría 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 acogerse al 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. Los motivos de racionalización de gestión y costes mencionados pueden considerarse económicos válidos según el artículo 89.2 de la LIS. No obstante, la aplicación del régimen queda sujeta a que la operación no tenga como principal objetivo el fraude o la evasión fiscal.
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