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A query is made as to whether a merger by absorption operation may apply the special tax regime of the LIS. The DGT indicates that for this to occur, the operation must comply with the terms of Article 76.1 of the LIS and must not have the primary objective of obtaining a tax advantage.
Question posed - Whether the special tax regime regulated in Chapter VII, Title VII of Law 27/2014, of November 27 on Corporate Income Tax, is applicable to the proposed merger by absorption.
To apply the special regime of Chapter VII of Title VII of the LIS, the operation must comply with the terms of Article 76.1 of said law and be carried out within the commercial sphere according to Royal Decree-Law 5/2023. The regime shall not apply if the primary objective is fraud, evasion, or the mere obtaining of a tax advantage without valid economic reasons. The Administration shall determine the existence of valid economic reasons by analyzing the facts of each specific case.
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