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A company asked whether a merger by absorption of a subsidiary could benefit from the special tax regime for reorganisations. The DGT replied that, although the transaction meets commercial and legal requirements, the regime will not apply if the operation lacks valid economic justification.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la fusión planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades. Si el objetivo principal es meramente fiscal o busca facilitar la liquidación de una entidad cuya actividad ya no se realiza, no se considera una causa económica válida. En este caso, la fiscalidad no debe ser neutral si la causa de la operación es conseguir una ventaja fiscal sin una razón económica que la sustente.
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