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A query was raised regarding whether a merger operation can qualify for the special Corporate Tax regime and if valid economic motives exist. The DGT indicates that, although the alleged motives might be valid, the existence of outstanding tax loss carryforwards could suggest a purely tax-driven purpose.
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 cumplir los requisitos mercantiles y el artículo 76.1.a) 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. En este caso, la presencia de bases imponibles negativas podría determinar que la fusión busca una ventaja fiscal, lo que impediría el uso del régimen especial.
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