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A query is made as to whether the merger of an architecture firm by another, including the hiring of its employee, possesses a valid economic reason to apply the special merger regime. The DGT indicates that if the operation complies with commercial regulations and Article 76.1 of the LIS, said regime could be applied, provided that its primary objective is not tax advantage.
Question posed: Whether the merger by absorption of entity A by entity B, dissolving the former and also hiring its employee, has a valid economic reason for the purposes of the applicability of the tax regime established in Chapter VII of the Corporate Income Tax Law
If the operation is carried out under Law 3/2009 and complies with the terms of Article 76.1 of the LIS, it may qualify for the special regime of Chapter VII. However, pursuant to Article 89.2 of the LIS, this regime shall not apply if the primary objective is fraud, evasion, or the mere obtaining of a tax advantage without valid economic reasons. The assessment of economic reasons is a question of fact that must be determined by the auditing bodies according to the circumstances of each case.
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