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A Belgian entity is inquiring whether a merger involving its Spanish subsidiary can qualify for the special tax regime under the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) indicates that if the transaction complies with commercial regulations and the requirements of Article 76.1.a) of the LIS, and is carried out for valid economic reasons, it may be eligible for said regime.
Question posed: Whether the described operation may benefit from the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax
Para aplicar el régimen especial, la operación debe cumplir lo dispuesto en la Ley 3/2009 y el artículo 76.1.a) de la LIS. La finalidad de la operación debe basarse en motivos económicos válidos, como la racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. La existencia de bases imponibles negativas no invalida por sí misma el régimen si las entidades son operativas y no se busca meramente su aprovechamiento.
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