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The consultant asks whether a merger between two companies can apply for the special tax regime and if its motives are economically valid. The DGT responds that it is possible if commercial and LIS regulations are met, and considers the stated motives to be economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos 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. En este caso, la disminución de actividad y la complementariedad de las empresas se consideran motivos económicos válidos.
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