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A company has enquired whether a merger by absorption can apply the special regime for Corporate Income Tax. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the LIS, in addition to having valid economic reasons.
Cuestión planteada Si la operación proyectada reúne los requisitos para que sea de aplicación el régimen fiscal especial regulado 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, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Asimismo, no se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de unificación de patrimonio y mejora de gestión podrían considerarse válidos, aunque su calificación depende de los hechos.
What is published here, applied to a company or a specific case. The first meeting is free.
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