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A query was raised regarding whether an improper merger can benefit from the special Corporation Tax regime. The DGT ruled that this is possible provided the transaction meets commercial requirements and is carried out for valid economic reasons rather than purely tax-driven purposes.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La operación de fusión de una sociedad íntegramente participada podrá acogerse al régimen especial del TRLIS si cumple los requisitos de la legislación mercantil. Para evitar la aplicación del artículo 96.2 del TRLIS, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como finalidad preponderante la obtención de una ventaja fiscal o el aprovechamiento de bases imponibles negativas. En el caso concreto, los motivos de reducción de costes y mejora de competitividad se consideran económicamente válidos.
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