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A query was raised regarding whether a merger between companies under common control can utilise the special tax regime for restructurings. The DGT indicates that the transaction must comply with commercial regulations and its primary purpose must not be tax evasion or obtaining a tax advantage.
Cuestión planteada Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VIII del título VII del TRLIS.
La operación podrá acogerse al régimen especial del TRLIS si cumple los requisitos de fusión establecidos en la legislación mercantil. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la racionalización de actividades. Los motivos de simplificación estructural, centralización de gestión y ahorro de costes pueden considerarse económicamente válidos.
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