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A query was raised regarding whether the merger of two telemarketing companies could qualify for the special regime under Corporate Income Tax. The DGT indicates that to do so, it must comply with commercial regulations and Article 76.1.a) of the LIS, and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades. La búsqueda de simplificación de gestión y optimización de costes puede considerarse un motivo económico válido.
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