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A parent company has enquired whether the merger of its subsidiaries resident in Spain and one in Portugal can apply the special merger regime. The DGT indicates that the operation could qualify for said regime if it meets commercial and tax requirements, provided its primary purpose is not tax fraud or tax advantage.
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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el 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 de actividades. Los motivos de centralizar la gestión y mejorar la capacidad comercial podrían considerarse válidos, aunque su calificación depende de los hechos.
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