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A company has requested clarification on whether the merger by absorption of entity B into entity A can benefit from the special Corporate Tax regime. The DGT has ruled that this is possible provided it complies with commercial and tax regulations, and that its primary purpose is not tax evasion or obtaining an undue tax advantage.
Cuestión planteada 1) Si las operaciones descritas pueden 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 y si existen motivos económicos válidos.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil 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 no existen motivos económicos válidos. Motivos como la simplificación de la dirección, la reducción de créditos y deudas entre empresas o la centralización de actividades pueden considerarse válidos según el artículo 89.2 de la LIS.
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