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The requesting entity asks whether its merger by absorption operation can apply the special tax regime. The DGT responds that if commercial regulations are met and there are valid economic purposes, said regime could be applied.
Question posed: Whether the described transaction may 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 merger regime, the transaction must be carried out in accordance with Law 3/2009 and comply with Article 76.1 of the LIS. The regime shall not apply if the primary objective is tax fraud or evasion, or if it lacks valid economic reasons. The reasons of activity rationalization, resource optimization, and solvency improvement may be considered valid pursuant to Article 89.2 of the LIS.
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