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A company has enquired whether its merger by absorption with another entity under the same ownership can apply the special Corporate Tax regime. The Directorate General of Taxes (DGT) indicates that it must comply with commercial regulations and Article 76.1 of the Corporate Tax Act, in addition to having valid economic reasons.
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, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Asimismo, no se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos más allá de la ventaja fiscal. La inactividad de la absorbente o la existencia de bases imponibles negativas podrían afectar a la existencia de dichos motivos económicos.
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