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The consultant asks whether a merger can apply for the special regime under LIS. The DGT responds that it is possible if the operation meets commercial and fiscal requirements and is driven by valid economic reasons, not primarily for tax advantages.
Cuestión planteada Si las operaciones descritas son susceptibles de acogerse a régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre (LIS).
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley 3/2009 y el artículo 76.1 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 como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no impide el régimen si se mantienen las actividades y no es la finalidad preponderante de la operación. Los motivos de eficiencia productiva y ahorro de costes podrían considerarse económicamente válidos, sujeto a valoración de hechos.
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