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A company has enquired whether its operation may qualify for the special tax regime for mergers. The DGT rules that it must comply with commercial regulations and the requirements of the Corporate Income Tax Act, and must not have tax advantage as its primary objective.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial 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.c) de la LIS. Asimismo, no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de eliminar duplicidad administrativa y proteger el patrimonio inmobiliario pueden considerarse válidos.
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