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The query examines whether a merger operation can apply the special Corporate Tax regime. The DGT rules that it is possible if carried out under the Companies Act, meets the requirements of the TRLIS, and is driven by valid economic reasons rather than mere tax advantages.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de fusión, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. Es imprescindible que la operación tenga motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tenga como principal objetivo el fraude o la evasión fiscal. La existencia de bases imponibles negativas no impide la aplicación del régimen si se mantienen las actividades y se refuerza la situación financiera.
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