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The applicant asks whether a merger operation meets the requirements for the special regime under Corporate Income Tax. The DGT indicates that the operation must be carried out under the Structural Changes Act and have valid economic reasons; the existence of tax loss carryforwards is not, in itself, an impediment.
Cuestión planteada Si la operación descrita cumple los requisitos establecidos en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de fusiones, la operación debe cumplir el artículo 76.1 de la LIS y realizarse en el ámbito mercantil según 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 como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas en las sociedades absorbidas no invalida el régimen, siempre que no sea la finalidad preponderante aprovecharlas y que se cumplan los requisitos de los artículos 84 y la disposición transitoria décima sexta de la LIS.
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