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A query was raised regarding whether a merger operation can apply the special tax regime under the Corporate Tax Act. The DGT indicates that if the operation complies with commercial regulations and Article 76.1.a) of the Corporate Tax Act, and is carried out for valid economic reasons, it may qualify for said regime.
Cuestión planteada Si la operación descrita de fusión puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe cumplir lo dispuesto en la Ley 3/2009 y en el artículo 76.1.a) de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de simplificación estructural, obtención de sinergias y optimización de recursos mencionados pueden considerarse válidos.
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