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A query was raised regarding whether a merger operation can apply the special tax regime and if the stated economic reasons are valid. The DGT ruled that the operation may qualify for said regime provided it meets the requirements of the TRLIS and is conducted within a commercial context under Law 3/2009.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil bajo la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. Los motivos de reforzar la solvencia, simplificar la gestión, adquirir actividades complementarias y ahorrar costes de administración se consideran económicamente válidos según el artículo 96.2 del TRLIS.
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