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Individuals and entities have enquired whether their economic reasons for carrying out a series of restructuring operations are valid for applying the special regime of Corporate Income Tax. The DGT indicates that the reasons presented could be considered valid, provided that legal requirements are met and the operation is not merely a search for tax advantages.
Cuestión planteada Si los motivos económicos que esgrimen las personas físicas y entidades consultantes se consideran válidos a los efectos de la aplicación a las operaciones proyectadas, del régimen especial establecido en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, canjes o aportaciones, la operación debe realizarse por motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos como la simplificación de la estructura, la reducción de costes, la creación de sinergias o la mejora de la eficiencia pueden considerarse válidos, aunque su validación final depende de la comprobación de los hechos y circunstancias reales de la operación.
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