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A company has requested clarification on whether its project to merge by absorbing an entity owned by its group can apply the special merger regime. The Directorate General of Taxes (DGT) indicates that this is possible provided it complies with commercial regulations and Corporate Tax requirements, and that its primary purpose is not to obtain a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal 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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, no se aplicará el régimen 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. Los motivos alegados por la consultante podrían ser económicamente válidos, aunque su calificación depende de los hechos reales.
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