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The taxpayer asks whether their merger by absorption meets the requirements for the special Corporate Income Tax regime and if valid economic reasons exist. The DGT indicates that if the transaction complies with commercial regulations and Article 76.1.a) of the LIS, the regime could apply, provided it is not intended for tax fraud or evasion.
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, y si se considera que existen motivos económicos válidos para llevar a cabo la operación de fusión por absorción distintos de la mera finalidad de conseguir una ventaja fiscal.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el art. 76.1.a) de la LIS. La reducción de costes administrativos y la simplificación de la gestión podrían considerarse motivos económicos válidos, siempre que la finalidad preponderante no sea el aprovechamiento de bases imponibles negativas. La existencia de bases imponibles negativas o de una entidad inactiva no impide por sí misma la aplicación del régimen, siempre que se mantengan las actividades y no haya un plan de liquidación.
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