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A company enquired whether its merger operations could qualify for the special Corporate Tax regime. The DGT indicates that to do so, they must comply with commercial regulations and Article 76.1 of the Corporate Tax Act, and must not have tax advantage as their primary purpose.
Cuestión planteada 1º) Si las operaciones descritas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y no es la finalidad preponderante de la operación.
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