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A query was raised regarding whether a merger operation can apply the special regime under the Corporate Income Tax Act (LIS) and if the stated economic motives are valid. The Directorate General for Taxes (DGT) indicates that the operation could qualify for the regime if it meets commercial and tax requirements, provided its primary purpose is not to obtain a tax advantage.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, y si los motivos económicos aducidos se consideran válidos a estos efectos. En su caso, si será necesario el reparto de dividendos descritos para que X dejase de tener el carácter de sociedad patrimonial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 76.1 de la LIS. No se aplicará si el objetivo principal es el fraude o la evasión, o si carece de motivos económicos válidos como la reestructuración de actividades. El aprovechamiento de bases imponibles negativas no invalida por sí solo el régimen, siempre que no sea la finalidad preponderante y se mantengan las actividades. Las bases imponibles negativas de la absorbida podrán compensarse en la absorbente según los límites de los artículos 84 y la DT 16ª de la LIS.
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