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A query was raised regarding whether an ordinary or reverse merger can apply the special tax regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) responds that this is possible if the operation is carried out under the Structural Changes Act and complies with Article 76.1.a), provided its primary purpose is not tax fraud or tax advantage.
Cuestión planteada Si las operaciones descritas de fusión ordinaria o fusión inversa se podrían acoger 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.a) de la LIS. No se distingue si los valores atribuidos a los socios provienen de una ampliación de capital o de acciones propias. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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