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A query was raised regarding whether a merger involving a wholly-owned subsidiary can apply the special tax regime and if the stated reasons are economically valid. The DGT ruled that the regime may apply provided commercial legislation is complied with, and that motives such as simplifying and rationalising the corporate structure are considered valid.
Cuestión planteada 1. Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS y si los motivos descritos resultan motivos económicamente válidos a los efectos de lo previsto en el artículo 89.2 de la LIS.
La operación podrá acogerse al régimen especial del capítulo VII del título VII de la LIS siempre que cumpla los requisitos de fusión por absorción establecidos en la legislación mercantil. Para evitar la aplicación del artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos de integrar activos, simplificar la estructura, reducir costes operativos y facilitar la dirección centralizada se consideran económicamente válidos.
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