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The applicant inquired whether a merger operation can apply the special regime under the Corporate Income Tax Act. The DGT ruled that this is possible if carried out under the Structural Changes Act and complies with Article 76.1 of the CIT Act, provided there are valid economic reasons.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades 27/2014.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se distingue si los valores atribuidos a los socios provienen de una ampliación de capital o de acciones propias. Además, la operación debe tener motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como principal objetivo el fraude o la evasión fiscal.
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