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A query was raised regarding whether a merger by absorption between two controlled entities can apply the special Corporate Tax regime. The DGT indicates that this is possible provided the transaction meets the requirements of the Corporate Tax Act and is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en el artículo 76.1 de la LIS y realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas no impide el régimen si se mantienen las actividades y no es la finalidad preponderante de la fusión. Los motivos de simplificación estructural y reducción de costes podrían considerarse económicos, sujetos a valoración de los hechos.
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