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A query was raised regarding whether a share exchange followed by a merger by absorption can qualify for the special Corporate Tax regime. The DGT indicates this is possible provided legal requirements are met and economic motives prevail over the intention of obtaining a tax advantage.
Cuestión planteada Posibilidad de que las operaciones proyectadas cumplan los requisitos y puedan por tanto acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. En particular, si puede entenderse que existen un motivos económicos válidos.
El canje de valores podrá aplicar el régimen especial si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La fusión por absorción podrá acogerse al régimen si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1 de la LIS. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas no invalida el régimen, pero si la operación parece tener como fin preponderante su aprovechamiento, los motivos podrían no considerarse económicamente válidos.
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