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A company asks whether its financial split can apply to the special regime for mergers and splits. The DGT states that such a regime may apply if commercial regulations are met and economically valid reasons exist.
Question posed: Whether the described transaction may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime, the transaction must be carried out within a commercial scope pursuant to Law 3/2009 and comply with Article 76.1 of the LIS. The regime shall not apply if the primary objective is tax fraud or evasion, or if it lacks valid economic reasons such as the restructuring or rationalization of activities. The reasons of land unification, management improvement, financial reinforcement, and reduction of administrative costs may be considered valid pursuant to Article 89.2 of the LIS.
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