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The taxpayer seeks clarification on the regulations applicable to a merger following an error in a previous inquiry. The DGT clarifies that if the merger meets commercial requirements and those set out in Article 76.1.a) of the Corporate Tax Act, it may utilise the special regime, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada Se solicita aclaración a la mención efectuada del artículo 52 de la LEY 3/2009, de 3 de abril sobre modificaciones estructurales de las sociedades mercantiles.
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.a) de la LIS. No se aplicará dicho régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de concentración de patrimonio, economías de escala, optimización de recursos y simplificación de gestión pueden considerarse válidos según el artículo 89.2 de la LIS.
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