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A company queried whether a merger operation could apply the special tax regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that this is possible provided commercial regulations and Article 76.1.c) of the LIS are satisfied, and the primary purpose is not tax evasion or obtaining an undue tax advantage.
Cuestión planteada 1º) Si la operación descrita se podría acoger 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 en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Además, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal. En el caso concreto, los motivos de simplificación y reducción de costes descritos pueden considerarse válidos.
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