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A query was raised regarding whether a merger operation can apply the special regime of Corporate Income Tax. The DGT ruled that it is possible provided the operation meets both commercial and tax requirements, and is conducted for valid economic reasons without the primary purpose being the attainment of a 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 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley de modificaciones estructurales y el artículo 76.1.a) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades. El hecho de que existan bases imponibles negativas no invalida el régimen, siempre que la fusión no tenga como finalidad preponderante su aprovechamiento y se mantengan las actividades.
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