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A query was raised regarding whether a merger operation can apply the special regime for Corporate Income Tax. The DGT indicates that this is possible provided it meets the requirements of the Capital Companies Act and the Corporate Income Tax Act, as long as the objective is not tax fraud or evasion.
Cuestión planteada
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.a) de la LIS. No se aplicará dicho régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La valoración de si los motivos son económicos o fiscales es una cuestión de hecho que la Administración comprobará.
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