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A company has enquired whether a merger by absorption can qualify for the special Corporate Tax regime and if its economic motives are considered valid. The DGT indicates that the transaction could qualify for the regime provided it meets both commercial and tax requirements, and that its primary purpose is not to obtain a tax advantage.
Cuestión planteada Si la operación proyectada puede acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.
La operación podrá acogerse al régimen especial si se realiza bajo la Ley de modificaciones estructurales y cumple el artículo 76.1 de la LIS. Los motivos de mejora de gestión y simplificación estructural podrían considerarse económicamente válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas no impide el régimen si la fusión no busca preponderantemente su aprovechamiento y se mantienen las actividades.
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