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The applicant asks whether their operations can qualify for the special merger regime under Corporate Income Tax. The DGT indicates that to do so, they must meet commercial and tax requirements and must not have fraud or tax advantage as their primary objective.
Cuestión planteada Si las operaciones descritas pueden 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. No se aplicará el régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de dotar de medios a la explotación o mejorar la estructura financiera podrían considerarse válidos, aunque su calificación depende de los hechos.
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