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A consulting entity has inquired whether a merger operation can qualify for the special regime under the Corporate Tax Act and if its underlying reasons are valid. The Directorate General for Taxes (DGT) has ruled that the operation may qualify if it meets both commercial and tax requirements, and that the stated reasons are economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir lo dispuesto en la LIS. El régimen no se aplica si el objetivo principal es el fraude o la evasión fiscal o si no existen motivos económicos válidos. En este caso, los motivos de racionalización de patrimonio, optimización de gestión y ahorro de costes se consideran económicamente válidos.
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