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A company seeking advice intends to absorb eight entities within its tax group. The DGT indicates that the operation may apply the special merger regime provided it is carried out under the Structural Changes Act and its primary objective is not tax advantage.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2019, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. 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. La Administración determinará la existencia de motivos económicos analizando las circunstancias anteriores, simultáneas o posteriores a la operación.
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