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A parent company of a tax group has enquired whether its proposed merger by absorption of three entities can apply the special merger regime. The DGT indicates that to qualify, it must comply with the Structural Changes Act and Article 76.1 of the Corporate Income Tax Act, and its primary purpose must not be 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.
Para aplicar el régimen especial del Capítulo VII del Título VII de la LIS, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Asimismo, según el artículo 89.2 de la LIS, no se aplicará el régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de simplificación administrativa o ahorro de costes podrían ser válidos, aunque su calificación depende de los hechos.
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