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The consultant asks whether a merger can apply for the special regime under Corporate Tax. The DGT responds that it is possible if carried out under the Law on Structural Modifications, complies with Article 76.1.a) of the Corporate Tax Law, and has valid economic grounds.
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 carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación administrativa y racionalización de recursos pueden considerarse válidos según el artículo 89.2 de la LIS.
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