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An entity has enquired whether its project to merge three companies by absorption can apply the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) indicates that for this to be possible, the transaction must be carried out for valid economic reasons and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir los requisitos de la Ley 3/2009 y el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y no es la finalidad preponderante de la operación.
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