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A consulting company has enquired whether eliminating a subsidiary and reducing administrative costs constitute valid economic reasons for applying the special merger regime. The DGT indicates that if the operation meets commercial and tax requirements, such reasons could be valid, although this will depend on the verification of the facts.
Cuestión planteada Si los motivos económicos expuestos podrían considerarse válidos para que la operación planteada pueda acogerse al régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, establecido 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, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 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 eliminar una interposición innecesaria y reducir costes de administración podrían considerarse válidos, pero su validez real dependerá de la comprobación de los hechos y circunstancias de la operación.
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