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A query was raised regarding whether a corporate restructuring of two healthcare service companies could qualify for the special tax regime for mergers. The Directorate General for Taxes (DGT) indicates that this is possible provided the operation meets commercial and tax requirements, and that the reasons for the merger are economic rather than solely to obtain a tax advantage.
Cuestión planteada Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VIII del título VII del TRLIS, en particular si los motivos expuestos pueden considerarse económicamente válidos a los efectos del cumplimiento de lo previsto en el artículo 96.2 del TRLIS y si procede la compensación de bases imponibles negativas.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. 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 racionalización de actividades. En este caso, la simplificación de la estructura, la reducción de costes y la generación de sinergias pueden considerarse motivos económicos válidos.
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