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A software development company has requested a ruling on whether centralising decision-making, consolidating as a group, and facilitating the movement of funds through dividends constitute valid economic reasons for applying the special merger regime. The DGT has ruled that these reasons may be considered valid under Article 89.2 of the Corporate Income Tax Act (LIS).
Cuestión planteada Si las finalidades mencionadas pueden considerarse motivos económicos válidos a los efectos de los dispuestos en el art. 89.2 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, escisiones o aportaciones de activos, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos válidos, como la reestructuración o racionalización de actividades, permiten que la fiscalidad sea neutral. En este caso, la centralización de decisiones, la consolidación como grupo y la facilitación de dividendos para nuevas inversiones pueden considerarse motivos económicos válidos.
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