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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 Directorate General for Taxes (DGT) ruled that this is possible provided it meets commercial and tax requirements, and its primary purpose is not fraud or obtaining a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades. La unificación de actividades para evitar costes administrativos y mejorar la capacidad financiera se considera un motivo económico válido.
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