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The applicant asks whether a merger operation can qualify for the special regime under the Corporate Tax Act. The DGT indicates that to do so, it must comply with commercial regulations and the requirements of Article 76.1 of the Corporate Tax Act, and must not have the primary purpose of fraud or tax advantage.
Cuestión planteada Si a la operación descrita le es aplicable el régimen especial establecido 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 realizarse al amparo de la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Asimismo, según el artículo 89.2 de la LIS, no se aplicará el régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de racionalización y reestructuración podrían ser válidos, pero su calificación depende de los hechos.
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