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A query was raised regarding whether a merger by absorption between two entities can apply the special merger regime. The DGT indicates that, provided commercial requirements and the provisions of Article 76.1 of the LIS are met, it could apply as long as its primary purpose is not tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley 3/2009 y en 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 como la reestructuración o racionalización de actividades. 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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