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A company has enquired whether the merger of an instrumental entity can qualify for the special tax regime for reorganisations. The DGT indicates that it must comply with commercial regulations and possess economic rationalisation motives, rather than being driven solely by tax advantages.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial 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 al amparo de la Ley de modificaciones estructurales y cumplir el artículo 76.1.c) de la LIS. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no impide el régimen si la entidad es operativa y la causa no es meramente el aprovechamiento de dichas bases.
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