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The DGT asks whether a merger fulfils the conditions for the special tax regime. It states that such a regime applies only if the merger complies with commercial rules and Article 76.1.a) of the Corporate Income Tax Law, and does not have the primary objective of tax fraud or advantage.
Cuestión planteada 1. Si la operación de fusión descrita reúne los requisitos exigidos para la aplicación del régimen fiscal especial regulado en el Capítulo VII del Título VII de la LIS.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. El socio residente no integrará en su base imponible las rentas por la atribución de valores, valorándose estos por el valor fiscal de los entregados. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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