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The consultant asks whether an absorption merger between two companies in the same group can apply the special merger tax regime, citing economic grounds. The DGT states that if the transaction meets commercial and fiscal requirements and the reasons are genuinely economic rather than solely for tax benefits, the special regime may apply.
Cuestión planteada La consultante desea conocer si cabe admitir la existencia de motivos económicos válidos a la operación de fusión planteada, en el sentido que el régimen especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, pueda ser aplicado en su totalidad.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil y cumplir 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. Los motivos de ahorro de costes de gestión y administración podrían considerarse válidos, siempre que no sea la finalidad preponderante el aprovechamiento de bases imponibles negativas o deducciones.
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