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The consultant asks whether a reorganisation can apply the special merger regime of the Corporate Income Tax. The DGT states that it must comply with commercial regulations and the requirements of article 76.1.a) of the LIS, in addition to not having fraud or tax advantage as its primary objective.
Cuestión planteada Si la operación descrita podría 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.
Si la operación se realiza bajo la Ley 3/2009 y cumple el artículo 76.1.a) de la LIS, podría acogerse al régimen especial del Capítulo VII del Título VII de la LIS. Los socios residentes en España no integrarían en su base imponible las rentas por la atribución de valores, valorándose estos por su valor fiscal. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades.
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