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A query was raised regarding whether the absorption of one company by another may qualify for the special tax regime for mergers. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the Corporate Income Tax Act, and that its primary purpose must not be to obtain a tax advantage.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal 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 de la LIS. Asimismo, según el artículo 89.2 de la LIS, no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. La simplificación de estructuras podría considerarse un motivo económico válido, aunque su validación depende de los hechos concretos.
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