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A holding company has enquired whether the absorption of two entities can benefit from the special merger regime under Corporate Income Tax. The DGT indicates that it must comply with the requirements of both the Structural Changes Act and the Corporate Income Tax Act, and must not have tax advantage as its primary purpose.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal 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 operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de racionalización y simplificación descritos podrían ser válidos, aunque su calificación depende de los hechos reales de la operación.
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