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A consulting company proposes to absorb two subsidiaries to reduce overheads and asks whether it can apply the special merger regime. The DGT indicates that to do so, it must meet commercial and tax requirements, and that the motive of reducing expenses could constitute a valid economic reason.
Cuestión planteada Si la operación descrita puede 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 de fusiones del Capítulo VII del Título VII de la LIS, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS. El motivo de reducción de gastos generales podría considerarse válido, aunque su calificación depende de los hechos y circunstancias de la operación.
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