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An administrator asks whether the fusion of six companies under its management can qualify for the special corporate tax regime. The DGT states that this is possible if the requirements of the Law on Structural Modifications and the LIS are met, provided it is not for fraud or tax advantage.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto 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 realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No se aplica el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de racionalizar gestión y disminuir costes presentados pueden considerarse válidos. El no devengo del IIVTNU está condicionado a que concurran las circunstancias de la disposición adicional segunda de la LIS.
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