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A query was raised regarding whether the merger of companies A and B into a new company X can benefit from the special Corporate Tax regime. The DGT indicates that this is possible provided that commercial and tax requirements are met, and the primary purpose of the operation is not tax advantage.
Cuestión planteada 1) 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según 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. Los motivos de centralizar activos, simplificar estructuras, reducir costes y mejorar la capacidad de financiación pueden considerarse válidos según el artículo 89.2 de la LIS.
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