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A query was raised regarding whether a merger between two companies with the same owners can benefit from the special Corporation Tax regime. The DGT ruled that if the transaction complies with commercial regulations and Article 76.1.a) of the LIS, and is carried out for valid economic reasons rather than mere tax advantage, it may qualify for said regime.
Cuestión planteada 1º) Si la operación descrita de fusión 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 de fusiones, la operación debe cumplir los requisitos de la Ley de modificaciones estructurales y lo dispuesto en el artículo 76.1.a) 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. Los motivos de racionalización de la estructura societaria, simplificación de la gestión y reducción de costes administrativos se consideran motivos económicos válidos.
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