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A query was raised regarding whether a merger by absorption can qualify for the special Corporate Tax regime. The DGT indicates that for this to occur, the operation must meet commercial and tax requirements and must not have fraud or tax advantage as its primary objective.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe realizarse al amparo de la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es la evasión fiscal o si no existen motivos económicos válidos, como la reestructuración o racionalización de actividades. Los motivos de optimización de recursos, solvencia, unificación de administración o preparación para el régimen SOCIMI podrían considerarse válidos, aunque su calificación depende de los hechos.
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