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A company managing real estate and shares intends to absorb another entity to unify investments. The DGT indicates that the operation could apply the special merger regime if it meets the requirements of the Corporate Income Tax Act and is carried out for economic reasons rather than solely to obtain a 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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos de simplificación, racionalización y eficiencia en la gestión podrían considerarse económicos válidos, aunque su calificación depende de los hechos concretos de la operación.
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