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A consulting company proposes a merger by absorption of its subsidiaries to centralise activities and optimise resources. The DGT indicates that the operation could apply the special regime if it complies with commercial regulations and the requirements of the Corporate Income Tax Act (LIS), provided its primary purpose is not fraud or 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 los motivos económicos son 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. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralización, eficiencia y simplificación descritos podrían considerarse válidos, aunque su calificación final depende de los hechos.
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