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An entity has enquired whether its merger operation can apply the special tax regime under the Corporate Tax Act. The DGT indicates that to do so, it must comply with commercial regulations and its primary objective must not be tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe realizarse al amparo de la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen 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 por sí misma el régimen si la fusión se realiza entre sociedades operativas y refuerza la situación patrimonial.
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