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A company inquired whether a merger of its subsidiaries could apply the special regime under the LIS and whether its motives were economic. The DGT states that it must comply with commercial law and Article 76.1.a) of the LIS, and must not have the primary objective of fraud or tax advantage.
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 aplicar el régimen especial, la operación debe realizarse bajo la Ley 3/2009 y cumplir el art. 76.1.a) de la LIS. 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. Los motivos expuestos por la consultante podrían considerarse válidos, aunque su valoración es una cuestión de hecho. La existencia de bases imponibles negativas no invalida el régimen si no es la finalidad preponderante y se mantienen las actividades.
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