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A query was raised regarding whether a merger operation can apply the special tax regime under the Corporate Tax Act. The DGT ruled that this is possible provided it is carried out in accordance with commercial regulations and its primary purpose is not tax evasion or obtaining an unfair 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 en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, requiriéndose motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación de gestión, reducción de costes y agrupación de activos pueden considerarse económicamente válidos.
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