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A real estate rental company has enquired whether its proposed merger by absorption with a company having no business activity meets the requirements of the special tax regime. The DGT indicates that motives such as administrative simplification and improvement of the asset structure may be considered valid economic reasons.
Cuestión planteada Qué se entiende por motivos económicos válidos, según lo establecido en el artículo 89.2 de la Ley del Impuesto sobre Sociedades, y si la operación descrita se puede considerar económicamente válida a efectos de lo previsto en dicho artículo y, en consecuencia, acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
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 el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación administrativa, mejora de la estructura patrimonial y gestión más eficaz pueden considerarse válidos, siempre que no existan otras circunstancias que alteren el propósito de la operación.
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