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A query was raised regarding whether a merger by absorption between two entities can apply the special Corporate Tax regime. The DGT indicates that if the operation meets commercial requirements and those set out in Article 76.1 of the LIS, it could apply, provided its primary purpose is not tax fraud or tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe realizarse conforme a la normativa mercantil 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 no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de mantener el carácter de empresa familiar podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de cada caso.
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