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A query was raised regarding whether a merger operation, in which one entity absorbs others, can apply the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that if the operation meets commercial and tax requirements and is driven by valid economic motives, it may qualify for said regime.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir los términos del artículo 76.1 de la LIS y realizarse bajo la Ley 3/2009. 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 simplificación organizativa, racionalización de recursos y eficiencia operativa podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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