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A query was raised regarding whether the merger of two companies can apply the special Corporate Tax regime and if the stated reasons are valid. The DGT indicates that the transaction must comply with commercial regulations and Article 76.1 of the LIS, and must not have fraud or tax advantage as its primary purpose.
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 fusión debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 76.1 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 o racionalización de actividades. Los motivos de simplificación, reducción de costes y mejor control financiero podrían considerarse válidos, aunque su calificación depende de los hechos.
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