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A query was raised regarding whether a merger by absorption between two transport companies can apply the special Corporation Tax regime. The DGT indicates that this is possible provided that commercial regulations are complied with and the operation is driven by valid economic motives rather than a purely tax-driven purpose.
Question posed: Whether the merger by absorption transaction proposed is subject to the special regime established in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special merger regime, the transaction must be carried out within a commercial scope pursuant to Law 3/2009 and comply with Article 76.1.a) of the LIS. Furthermore, it must not have tax fraud or evasion as its primary objective, requiring valid economic reasons such as the restructuring or rationalization of activities. The mentioned reasons of cost optimization, synergies, and profitability may be considered valid under Article 89.2 of the LIS.
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