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A company asks whether its merger proposal can benefit from the special tax regime for restructurings and whether its economic motives are valid. The DGT states that if the operation complies with commercial law and the LIS and does not primarily aim at fraud or tax advantage, it may qualify for this regime.
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 aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos 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 o racionalización de actividades. La existencia de bases imponibles negativas en la transmitente no impide la aplicación del régimen si la fusión mejora la situación patrimonial de la resultante y no tiene como finalidad preponderante el aprovechamiento de dichas bases.
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