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A query was raised regarding whether a merger between two Spanish entities could benefit from the special tax regime for reorganisations. The DGT indicates that to qualify, the operation must meet both commercial and tax requirements, and its primary objective must not be tax evasion or tax advantage.
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 fusión debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Además, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como fin principal la obtención de una ventaja fiscal. La validez de los motivos económicos es una cuestión de hecho que la Administración podrá comprobar.
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