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A company has enquired whether a merger operation can benefit from the special tax regime for corporate reorganisations. The DGT has ruled that this is possible provided the operation meets the requirements of the TRLIS and is conducted for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
Para acogerse al régimen especial, la operación debe cumplir lo dispuesto en la Ley de modificaciones estructurales y en el artículo 83.1 del TRLIS. El artículo 96.2 del TRLIS impide el uso del régimen si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos. La existencia de bases imponibles negativas pendientes de compensar no invalida el régimen si se mantienen las actividades y se mejora la situación financiera. Los motivos de reducción de costes administrativos y de gestión pueden considerarse económicamente válidos.
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