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A query was raised regarding whether the merger of two family-owned companies could qualify for the special merger regime. The DGT indicates that this is possible provided it complies with commercial regulations and Corporate Tax requirements, and that its primary purpose is not to obtain a tax advantage.
Question raised: Whether the described transaction is eligible to benefit from the special tax regime under Chapter VII of Title VII of Law 27/2014, of November 27.
To apply the special regime, the transaction must be carried out within the commercial sphere pursuant to Law 3/2009 and comply with Article 76.1 of the LIS. The regime shall not apply if the primary objective is tax fraud or evasion, or if there are no valid economic reasons such as the restructuring or rationalization of activities. The existence of negative tax bases does not invalidate the regime if the activities are maintained and it is not the preponderant purpose of the transaction.
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