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A company owning 99.98% of another seeks clarification on whether its merger can apply the special Corporate Tax regime. The DGT rules that it must comply with commercial regulations and ensure its primary purpose is not tax advantage.
Cuestión planteada Si la operación descrita podría 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.
Para acogerse al régimen especial, 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, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos expuestos por la consultante podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias reales de la operación.
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