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The consultant asks whether a merger can apply to the special fiscal regime under the LIS. The DGT responds that it is possible if commercial law requirements and Article 76.1.a) of the LIS are met, provided there are valid economic reasons and no sole aim of obtaining a fiscal advantage.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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. No se debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas elevadas no invalida el régimen si las entidades son operativas y la finalidad no es preponderantemente su aprovechamiento. La subrogación de bases imponibles se realizará con los límites del artículo 84.2 de la LIS.
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