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The consultant asks whether a proposed merger can apply for the special merger regime and whether valid economic grounds exist. The DGT states that if the operation complies with the Structural Reform Law and Article 76.1.a) of the LIS, it may qualify for such regime, provided its main objective is not fiscal advantage.
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. Además, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal. Los motivos de simplificación de estructura, reducción de costes y fortalecimiento del balance podrían considerarse motivos económicos válidos, aunque su validación depende de los hechos concretos.
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