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A company sought clarification on whether a merger operation could qualify for the special tax regime and if its economic motives were valid. The DGT ruled that the reasons provided for absorbing two entities are economically valid, thereby preventing the application of the exclusion for purely tax-driven purposes.
Cuestión planteada Si las operaciones planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. El régimen no se aplica si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, fortalecer recursos financieros y racionalizar la actividad de arrendamiento para ahorrar costes se consideran motivos económicamente válidos según el artículo 89.2 de la LIS.
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