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A query was raised regarding whether a merger by absorption between two entities can apply the special regime for reorganisations. The DGT indicates that if the transaction meets commercial requirements, complies with Article 76.1 of the LIS, and is driven by valid economic reasons, it may qualify for said regime.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley 3/2009 y el artículo 76.1 de la LIS. Además, según el artículo 89.2 de la LIS, no se aplicará si el objetivo principal es el fraude o la evasión fiscal. Los motivos económicos válidos, como la racionalización de actividades, permiten la aplicación del régimen, aunque su existencia es una cuestión de hecho sujeta a comprobación administrativa.
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