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The taxpayer asks whether their merger operations can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT rules that this is possible provided they comply with commercial regulations and are conducted for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Si las operaciones de fusión planteadas pueden acogerse al régimen especial del capítulo VII del título VII de la LIS.
Para acogerse al régimen especial de fusiones, las operaciones deben realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. No se aplicará este régimen si el objetivo principal es el fraude o la evasión fiscal, o si la operación carece de motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso concreto, los motivos de fortalecer recursos financieros y racionalizar la actividad de arrendamiento se consideran económicamente válidos.
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