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A query was raised regarding whether a merger by absorption followed by a total demerger can qualify for the special regime under the Corporate Income Tax Act (LIS) and if valid economic reasons exist. The Directorate General for Taxes (DGT) indicates that to apply this regime, both commercial and tax regulations must be satisfied, and that the stated reasons could be economically valid provided they are not intended solely to obtain a tax advantage.
Cuestión planteada Si las operaciones descritas pueden 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 y si existen motivos económicos válidos.
Para que una fusión se acoja al régimen especial, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Una escisión total cumple el artículo 76.2.1ºa) de la LIS si se transmite el patrimonio en bloque a entidades nuevas o existentes mediante la atribución de valores representativos del capital. El régimen no se aplicará 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 mejora financiera, ahorro de costes o separación de riesgos podrían considerarse económicamente válidos, aunque su validación depende de los hechos concretos.
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