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An entity queried whether a merger between its subsidiaries could qualify for the special tax regime. The DGT ruled that this is possible provided the transaction meets both commercial and tax requirements, and is carried out for valid economic reasons rather than solely to obtain a tax advantage.
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 acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos económicos expuestos por la consultante se consideran válidos. La existencia de bases imponibles negativas no invalida el régimen si las entidades son operativas y la finalidad no es el aprovechamiento de dichas bases.
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