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An entity has requested clarification on whether a merger intended to simplify its shareholding structure meets the requirements for the special regime. The DGT indicates that the operation could qualify for this regime if carried out under the Structural Changes Act and for valid economic reasons, noting that the existence of tax loss carryforwards is not an impediment in itself.
Cuestión planteada Si la operación descrita cumple los requisitos establecidos en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 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 de actividades. La existencia de bases imponibles negativas en las absorbidas no invalida el régimen, siempre que no sea la finalidad preponderante de la operación y se cumplan los requisitos de los artículos 84 y la disposición transitoria décimo sexta de la LIS.
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