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A query was raised regarding whether a merger by absorption between two companies can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that it must meet both commercial and tax requirements, ensuring that its primary purpose is not fraud or tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley 3/2009 y el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. El ahorro de costes y la gestión podrían ser motivos económicos válidos, aunque su calificación depende de los hechos concretos.
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