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A query was raised regarding whether a merger between companies can apply the special tax regime under the Corporate Income Tax Act (LIS). The DGT indicates that the operation must comply with commercial regulations and must not have fraud or tax advantage as its primary objective.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto 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, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Motivos como la unificación de decisiones, gestión eficaz o reducción de costes administrativos pueden considerarse válidos.
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