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The taxpayer asks whether their proposed merger by absorption can apply the special Corporate Income Tax regime and what constitutes valid economic reasons. The DGT indicates that the transaction may qualify if it meets commercial requirements and the criteria of Article 76.1 of the LIS, provided its primary purpose is not 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, y si existen motivos económicos válidos.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir 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 de actividades. El hecho de que existan bases imponibles negativas no invalida el régimen, siempre que la fusión refuerce la situación financiera de las actividades y no tenga como finalidad preponderante el aprovechamiento de dichas bases.
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