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A company owning 100% of another wishes to carry out a merger by absorption and seeks guidance on whether it can apply the special Corporate Tax regime. The DGT indicates that it must comply with commercial regulations and the requirements of Article 76.1.a) of the Corporate Tax Act, provided that its primary objective is not 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir lo dispuesto en el artículo 76.1.a) de la LIS. No se aplicará este régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La existencia de motivos económicos válidos es una cuestión de hecho que debe ser apreciada por la Administración según las circunstancias de cada caso.
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