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The query examines whether a merger followed by a subsequent demerger can qualify for the special Corporate Tax regime and whether restructuring and succession planning motives are valid. The DGT rules that this is possible provided the requirements of the Structural Changes Law and the Corporate Tax Act are met, and that the stated motives may be considered economically valid.
Question raised 1.- Possibility of merger and demerger operations qualifying for the special tax regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether the objectives pursued respond to a valid economic reason for the purposes of said regime.
Para que una fusión o escisión se acoja al régimen especial, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. En el caso de escisión donde el adquirente es el socio único, la operación puede ser fiscalmente equivalente si no se desvirtúa su calificación mercantil. Los motivos de racionalización de actividades y planificación sucesoria pueden considerarse motivos económicos válidos para evitar la aplicación del artículo 89.2 de la LIS. Respecto a la Reserva de Inversiones en Canarias, la entidad adquirente asume la obligación de permanencia en funcionamiento.
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