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A query was raised regarding whether a merger between two renewable energy companies can qualify for the special regime under the Corporate Income Tax Law (LIS) and if its objectives are economically valid. The Directorate General of Taxes (DGT) ruled that if the operation meets the requirements of Law 3/2009 and the LIS, and the motives are economic in nature, the special regime may be applied.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. Los motivos de unificar procesos, fortalecer actividades, generar sinergias y reducir costes administrativos se consideran económicamente válidos.
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