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A holding company has enquired whether the merger by absorption of three of its subsidiaries can benefit from the special Corporate Tax merger regime. The DGT indicates that this is possible provided the requirements of the Companies Act are met and the transaction is driven by valid economic reasons.
Cuestión planteada 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.
La operación podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS si se realiza en el ámbito mercantil conforme a la Ley 3/2009 y cumple el artículo 76.1 de la LIS. Asimismo, debe cumplir el artículo 89.2 de la LIS, evitando que el objetivo principal sea el fraude o la evasión fiscal. Los motivos de agrupar activos, racionalizar la gestión, reducir costes y simplificar la estructura societaria pueden considerarse motivos económicos válidos.
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