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A query was raised regarding whether a merger between gambling entities could qualify for the special tax regime. The DGT indicates that if the transaction meets commercial requirements, complies with Article 76.1.a) of the Corporate Income Tax Act (LIS), and is driven by valid economic reasons, it may qualify for said regime.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2004, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe cumplir los requisitos del artículo 76.1.a) de la LIS y realizarse bajo la Ley 3/2009. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de optimización de gestión, reducción de costes y mejora de solvencia se consideran válidos. La existencia de bases imponibles negativas no impide por sí sola la aplicación del régimen si las entidades son operativas.
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