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A query was raised regarding whether a merger between two securities entities could apply the special regime under the Corporate Income Tax Act (LIS) and if its underlying motives are valid. The Directorate General of Taxes (DGT) indicates that if the transaction complies with commercial regulations and the LIS, it may qualify for said regime, validating the cited motives of simplification and concentration.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. 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. En este caso, los motivos de simplificación administrativa y concentración de recursos se consideran económicamente válidos.
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