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The taxpayer inquired whether the merger by absorption of two entities possesses valid economic grounds to apply the special merger regime. The DGT ruled that the reasons cited, such as structural simplification and cost reduction, are economically valid.
Cuestión planteada Si los motivos económicos que justifican y respaldan la fusión por absorción planteada por la consultante, tienen la consideración de motivos económicos válidos y, en consecuencia, procedencia de la aplicación del régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para acogerse al régimen especial de fusiones, la operación debe cumplir el artículo 76.1 de la LIS y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos válidos, como la reestructuración o racionalización de actividades, permiten la aplicación del régimen, mientras que la mera finalidad de conseguir una ventaja fiscal la excluye. En este caso, los motivos de simplificación, unificación de gestión y optimización de activos se consideran válidos según el artículo 89.2 de la LIS.
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