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A company inquired whether its operation could benefit from the special tax regime for mergers. The DGT confirms it is possible if commercial and fiscal regulations are met, and if the operation has valid economic reasons rather than solely fiscal objectives.
Question posed: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of the Corporate Tax Law 27/2014, of November 27.
To apply the special regime, the transaction must be carried out within the commercial sphere pursuant to Law 3/2009 and comply with Article 76.1.a) of the LIS. Likewise, pursuant to Article 89.2 of the LIS, the transaction must not have fraud or tax evasion as its principal objective, and must be based on valid economic reasons such as the restructuring or rationalization of activities. The saving of administrative and service costs by eliminating an unnecessary company may be considered a valid economic reason.
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