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A query was raised regarding whether a merger operation, in which one entity absorbs others, can apply the special Corporate Tax regime. The DGT indicates that if the operation meets commercial and tax requirements and is driven by valid economic reasons, said regime may be applied.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe realizarse bajo la Ley 3/2009 y cumplir 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 carece de motivos económicos válidos. La existencia de bases imponibles negativas no impide el régimen, siempre que la fusión no tenga como finalidad preponderante su aprovechamiento y se mantengan las actividades.
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