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The applicant asks whether a merger operation can apply the special regime under the Corporate Income Tax Act (LIS) and if its motives are economic. The DGT indicates that it must comply with the Structural Changes Act and its primary purpose must not be fraud or tax advantage.
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 y si existen motivos económicos válidos.
Para aplicar el régimen especial, la operación debe realizarse bajo la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Los motivos de reducción de costes y racionalización de servicios podrían ser económicos válidos, aunque esto depende de los hechos. La existencia de bases imponibles negativas no impide el régimen si no es la finalidad preponderante de la fusión.
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