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A company sought clarification on whether its merger by absorption operations could qualify for the special Corporate Tax regime and if its underlying reasons were economically valid. The Directorate General for Taxes (DGT) ruled that, provided commercial and tax requirements are met, the stated motives for centralising activities and simplifying management constitute valid economic reasons.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Las operaciones de fusión pueden acogerse al régimen especial del TRLIS si se realizan en el ámbito mercantil y cumplen el artículo 83.1. El hecho de que las absorbentes tengan bases imponibles negativas no invalida el régimen si la operación refuerza la actividad y no tiene como fin principal el aprovechamiento de dichas bases. Los motivos de simplificación administrativa y centralización de actividades se consideran económicamente válidos según el artículo 96.2 del TRLIS.
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