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The taxpayer asks whether a merger by absorption of a wholly-owned subsidiary qualifies for the special Corporate Tax regime. The DGT rules that, provided commercial regulations and the requirements of the TRLIS are met, the transaction may qualify for said regime as long as its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si la operación de fusión por absorción, tal y como ha sido descrita anteriormente, se calificaría objetivamente dentro del régimen especial previsto en el capítulo VIII del título VII de la Ley del IS.
Para acogerse al régimen especial, la operación debe cumplir los términos del artículo 83.1 del TRLIS y realizarse bajo la Ley 3/2009. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso concreto, los motivos de simplificación de gestión, reducción de costes y mejora de la solvencia se consideran económicamente válidos.
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