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The taxpayer inquires whether the absorption of one entity by another can qualify for the special merger regime and what constitutes valid economic reasons. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the Corporate Tax Act, and must not have the primary purpose of fraud or tax advantage.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 2 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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 aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de racionalización operativa, reducción de costes y mejora de la gestión financiera podrían considerarse económicamente válidos, aunque su calificación final depende de los hechos.
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