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A query was raised regarding whether a merger operation can benefit from the special tax regime under the Corporate Tax Act. The DGT indicates that if commercial regulations are met and valid economic reasons exist, said regime may be applied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de aunar recursos y simplificar procesos administrativos y contables pueden considerarse válidos según el artículo 89.2 de la LIS.
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