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A company inquires whether a merger between two companies wholly owned by the same shareholder may qualify for the special tax regime. The DGT responds that it is possible if commercial requirements are met and the operation has valid economic reasons.
Question posed: Whether the described operation may qualify for the special tax regime of Chapter VIII, Title VII of the Recast Text of the Corporate Income Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
In mergers between companies wholly owned by the same shareholder, the allocation of values from the absorbing company is not necessary even though article 83.1.a) of the TRLIS mentions it, as the shareholder's equity position does not change substantially. The operation may apply the special regime provided that it complies with commercial regulations and does not have fraud or tax evasion as its primary objective. The existence of negative tax bases does not invalidate the regime if the merger responds to valid economic reasons and not to a liquidation plan.
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