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A query was raised regarding whether a merger of several entities into a single one can apply the special Corporate Tax regime. The DGT ruled that for this to occur, the transaction must meet the requirements of the Corporate Tax Act (LIS) and be carried out for valid economic reasons, rather than solely to obtain a tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir los términos del artículo 76.1 de la LIS y realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas pendientes de compensar en las absorbidas no invalida el régimen, siempre que se mantengan las actividades y la finalidad no sea el aprovechamiento preponderante de dichas bases. Los motivos de optimización de gestión y reducción de costes pueden considerarse económicamente válidos, sujeto a la valoración de los hechos.
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