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The applicant asks whether a merger by absorption can apply the special tax regime for mergers. The DGT rules that this is possible provided the transaction complies with Article 76.1.a) of the Corporate Tax Act and its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si resulta de aplicación a la operación de fusión por absorción planteada el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de las fusiones, la operación debe cumplir con lo establecido en el artículo 76.1.a) de la LIS y realizarse en el ámbito mercantil según la Ley 3/2009. 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. La calificación de si los motivos alegados son válidos es una cuestión de hecho que la Administración podrá comprobar.
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