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A query was raised regarding whether a merger by absorption and a total demerger of an entity could qualify for the special regime of Corporate Tax. The DGT indicates that, provided commercial and proportionality requirements are met, they may qualify for said regime as long as their primary purpose is not tax advantage.
Cuestión planteada Si las operaciones descritas podrían 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 la fusión, si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS, podría aplicarse el régimen especial. En la escisión total, si se cumple el artículo 76.2.1ºa) de la LIS y no se altera la proporcionalidad de los socios, también podría aplicarse. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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