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A landscaping company has enquired whether a merger by absorption of a German company can benefit from the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that this is possible provided the transaction meets the requirements of the Corporate Tax Act and is conducted for economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Si puede aplicarse el régimen tributario especial del Impuesto sobre Sociedades regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades a la fusión proyectada.
La operación puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple 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 o racionalización de actividades. La existencia de bases imponibles negativas en la sucursal no impide el régimen, siempre que la fusión no tenga como finalidad preponderante su aprovechamiento y se mantengan las actividades.
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