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The applicant inquired whether a merger could apply the special tax regime for Corporate Tax and if Article 108 of the Securities Market Law applies. The DGT ruled that a merger may qualify for the special regime provided it meets commercial requirements and has valid economic reasons, and that the anti-avoidance rule of the Securities Market Law does not apply as it is a primary market transaction.
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 del TRLIS, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos. El hecho de que existan bases imponibles negativas no impide el régimen si se mantienen las actividades y se refuerza la situación financiera. Respecto a la Ley del Mercado de Valores, la operación no queda sometida a su artículo 108 porque la fusión implica la emisión de nuevos valores (mercado primario) y no una transmisión en mercado secundario.
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