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The applicant asks whether a corporate reorganization operation can qualify for the special merger regime under Corporation Tax. The DGT rules that this is possible provided the operation meets the requirements of the LIS and the Structural Changes Act, and is carried out for economic reasons rather than solely to obtain a tax advantage.
Question raised: Whether the described operation may benefit from the special 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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Además, no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. El hecho de que la absorbente tenga bases imponibles negativas no impide la aplicación del régimen si se mantienen las actividades y se mejora la situación financiera.
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