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The applicant asks whether a merger operation can apply the special regime of Corporate Income Tax. The DGT indicates that, provided commercial regulations and the requirements of Article 76.1.a) of the LIS are met, the operation may qualify for said regime as long as valid economic reasons exist.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de Noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe cumplir la normativa mercantil de la Ley 3/2009 y lo dispuesto en el artículo 76.1.a) 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 de actividades. La existencia de bases imponibles negativas o de una entidad inactiva no invalida por sí misma la aplicación del régimen, siempre que se cumplan las condiciones de continuidad de actividad o aporte de patrimonio.
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