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A query was raised regarding whether a merger operation can apply the special tax regime under the Corporate Income Tax Act (LIS) and whether administrative cost-saving motives are considered valid. The Directorate General for Taxes (DGT) ruled that if the merger meets both commercial and LIS requirements and is not intended for tax evasion, the stated motives are considered economically valid.
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. 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. En este caso, la eliminación de una entidad para reducir cargas administrativas y costes de gestión se considera un motivo económico válido, al no generar una rebaja fiscal.
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