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Two entities within a tax consolidation group have enquired whether their transaction may qualify for the special merger regime. The DGT indicates that to do so, it must meet commercial and tax requirements and must not have tax advantage as its primary objective.
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.
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, no se aplicará si el objetivo principal es el fraude o la evasión fiscal. Los motivos económicos válidos, como la racionalización de actividades, pueden justificar el régimen, aunque su validación depende de los hechos concretos de cada caso.
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