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A query was raised regarding whether a merger by absorption can apply the special merger regime under Corporate Income Tax. The DGT indicates that it must comply with commercial regulations and the requirements of Article 76.1.a) of the LIS, in addition to having valid economic reasons.
Cuestión planteada Si a la fusión por absorción descrita le resultaría aplicable el régimen especial de fusiones, escisiones, aportaciones de activos y canje de valores previsto en la Ley 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.a) de la LIS. Asimismo, no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS. La finalidad de mejorar la gestión, eliminar costes o facilitar la transmisión del negocio puede considerarse un motivo económico válido.
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