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A query was raised regarding whether a merger followed by a total demerger can qualify for the special Corporate Tax regime and if valid economic reasons exist. The DGT indicates that if the requirements of the Corporate Tax Act and commercial regulations are met, the operation may qualify for said regime, provided its primary purpose is not tax fraud or evasion.
Cuestión planteada 1. 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 que una fusión o escisión total se acoja al régimen especial de la LIS, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de los artículos 76.1 y 76.2.1ºa de la LIS. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación estructural y autonomía de gestión podrían considerarse válidos, aunque su calificación depende de los hechos.
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