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A company has enquired whether its proposed merger by absorption could qualify for the special Corporate Income Tax regime and if its objectives constitute valid economic reasons. The Directorate General for Taxes (DGT) indicates that if the transaction complies with commercial regulations and Article 76.1 of the Corporate Income Tax Act, it may qualify for said regime, provided its primary purpose is not tax evasion or obtaining an undue tax advantage.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos alegados pueden considerarse como económicamente válidos a estos efectos.
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