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The applicant asks whether the merger of a company wholly owned by another may qualify for the special Corporate Tax regime and if its economic motives are valid. The DGT indicates that if the transaction meets the requirements of company law, it may qualify for the tax regime, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada Si la operación descrita se calificaría objetivamente dentro del régimen especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos apuntados son suficientes a efectos del artículo 89.2 de dicha Ley.
La operación de fusión podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS si cumple los requisitos de fusión por absorción establecidos en la legislación mercantil. Para aplicar este régimen, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino que debe realizarse por motivos económicos válidos. Los motivos de simplificación estructural, racionalización de actividades, reducción de complejidad administrativa y mejora de la solvencia podrían considerarse económicamente válidos, aunque su validez depende de la comprobación de los hechos.
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