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A query was raised regarding whether the merger of three advisory entities could qualify for the special merger regime and if valid economic reasons exist. The DGT indicates that the operation may qualify for the regime if it meets commercial and Corporate Tax requirements, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada Si la operación descrita se puede acoger al régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto de Sociedades y, en particular, sobre la existencia de motivos económicos válidos.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. El régimen no se aplicará 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 sinergias, optimización de recursos y ampliación de servicios podrían considerarse económicamente válidos, aunque su calificación final depende de los hechos y circunstancias de la operación.
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