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A company has enquired whether a transaction involving the integration of shareholdings can qualify for the special merger regime. The DGT has ruled that this is possible provided it complies with commercial regulations and Article 76.1(a) of the Corporate Income Tax Act, and that its primary purpose is not tax fraud or tax advantage.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial 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 al amparo de la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Los motivos de racionalización, simplificación y gestión profesionalizada se consideran económicamente válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas en la absorbida no invalida el régimen si las entidades son operativas y no es la finalidad preponderante de la fusión.
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