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A query was raised regarding whether a merger by absorption can apply the special Corporate Tax regime and what constitutes valid economic reasons. The Directorate General for Taxes (DGT) indicates that the transaction may qualify for the regime if it meets commercial and tax requirements, provided its primary purpose is not to obtain a 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 y si existen motivos económicos válidos.
La aplicación del régimen especial de IS requiere que la operación se realice en el ámbito mercantil y cumpla el artículo 76.1 de la LIS. No se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y no es la finalidad preponderante de la operación. Los motivos de simplificación y eficiencia planteados podrían considerarse económicamente válidos, sujeto a valoración de hechos.
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