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A query was raised regarding whether a merger operation can apply the special Corporate Tax regime and what constitutes valid economic reasons. The DGT indicates that the operation must comply with commercial regulations and Article 76.1.a) of the Corporate Tax Act, and must not have fraud or tax advantage as its primary purpose.
Cuestión planteada Si la operación descrita puede 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 aplicar el régimen especial, 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 el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. La existencia de bases imponibles negativas no impide el régimen si la fusión redundará positivamente en la actividad de las sociedades operativas.
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