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A query was raised regarding whether a reverse merger can qualify for the special regime for business reorganisations. The 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 Confirmación de que la operación de fusión, tal y como ha sido descrita anteriormente (fusión inversa), se calificaría objetivamente dentro del régimen especial previsto en el Capítulo VII del Título VII de la LIS.
La operación puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1.a) 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. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y no es la finalidad preponderante de la fusión.
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