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A query was raised regarding whether a merger by absorption between two entities can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that if the operation meets commercial requirements and those set out in Article 76.1 of the LIS, it could qualify for said regime, provided its primary purpose is not tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en el artículo 76.1 de la LIS y en la Ley de modificaciones estructurales de las sociedades mercantiles. Según el artículo 89.2 de la LIS, no se aplicará este 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. Los motivos de integración, simplificación de estructura y aprovechamiento de sinergias podrían considerarse económicamente válidos, aunque su calificación depende de los hechos y circunstancias de cada caso.
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