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A query was raised regarding whether a merger operation can apply the special regime of the Corporate Income Tax Act and if valid economic reasons exist. The DGT indicates that if commercial regulations and Article 76.1.c) of the CIT Act are met, said regime could apply, provided its primary purpose is not tax fraud or 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.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) 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 o racionalización de actividades. Los motivos de eficiencia, centralización y concentración de capacidad económica podrían considerarse válidos, aunque su calificación depende de los hechos.
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