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The applicant asks whether their merger operation can apply the special regime for Corporate Tax. The DGT indicates that it must comply with commercial regulations and the requirements of Article 76.1.a) of the LIS, and must not have fraud or tax advantage as its primary purpose.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2019, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir 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 o racionalización de actividades. Los motivos de reducción de costes y simplificación de gestión podrían considerarse válidos, aunque su calificación depende de los hechos.
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