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A query was raised regarding whether a merger by absorption between two companies within a group with an Italian parent company could apply the special European Company regime. The DGT indicates that for this to occur, the transaction must comply with commercial regulations and Corporate Tax requirements, provided its primary purpose 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.
La operación podrá acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS. No se aplicará este régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades. En este caso concreto, la Administración deberá valorar si la fusión busca una ventaja fiscal o si responde a la simplificación y reducción de costes del grupo.
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