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A real estate rental company has enquired whether its merger by absorption with another entity can benefit from the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that to do so, it must meet both commercial and tax requirements, and that the economic reasons cited could be considered valid.
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 acogerse al 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 optimización patrimonial, simplificación laboral y reducción de costes operativos podrían considerarse válidos, aunque su calificación depende de los hechos.
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