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A consulting company asks whether a three-company absorption merger can apply to the LIS special regime and if valid economic grounds exist. The DGT responds that such a merger may qualify if it meets commercial requirements and Article 76.1 of the LIS, and is carried out for restructuring or rationalisation purposes.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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 carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no invalida por sí misma el régimen si la fusión no tiene como finalidad preponderante su aprovechamiento.
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