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The applicant asks whether the merger of several entities into Company A can apply the special Corporate Tax regime and if valid economic reasons exist. The DGT responds that the operation may qualify for said regime if carried out under the Structural Changes Law and complies with Article 76.1 of the LIS, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de dotar de medios personales a la entidad y simplificar la gestión para reducir costes y evitar duplicidades pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS.
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