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A parent company has enquired whether the merger of its subsidiaries can benefit from the special Corporation Tax merger regime. The DGT indicates that this is possible provided the transaction meets legal requirements and is conducted for valid economic reasons rather than purely for tax purposes.
Cuestión planteada Si a la operación descrita le sería aplicable el régimen fiscal especial regulado 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 de fusiones, la operación debe cumplir lo dispuesto en el artículo 76.1 de la LIS y realizarse en el ámbito mercantil según la Ley 3/2009. 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 o racionalización de actividades. Los motivos de simplificación, centralización y eficiencia mencionados por la consultante podrían considerarse económicamente válidos, aunque su calificación depende de los hechos.
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