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A company enquired whether its merger operation could qualify for the special Corporate Tax regime and if its underlying motives were economically valid. The DGT states that while the operation must meet commercial and tax requirements, it cannot determine the validity of the motives due to a lack of data regarding assets and business activity.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. El régimen no se aplicará 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. La existencia de bases imponibles negativas en la absorbente no impide por sí misma la aplicación del régimen especial. Sin conocer el patrimonio y el impacto en la actividad, la DGT no puede determinar si la operación es económicamente válida.
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