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A query was raised regarding whether a merger by absorption between two entities can apply the special regime for restructuring operations. The DGT indicates that it must comply with the requirements of the Structural Changes Act and the Corporate Tax Act, provided that its primary purpose is not tax advantage.
Cuestión planteada
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, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. El ahorro de costes de mantenimiento podría considerarse un motivo económico válido, aunque su valoración depende de los hechos y circunstancias de cada caso.
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