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A query was raised regarding whether a merger by absorption between two entities can apply the special Corporate Tax regime and if the stated reasons are economic in nature. The DGT indicates that the operation may qualify for the regime if it meets commercial and tax requirements, provided its primary purpose is not tax advantage.
Cuestión planteada Si la citada operación de fusión podría acogerse al régimen tributario especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y en particular, si los motivos expuestos pueden considerarse económicamente válidos.
Para aplicar el régimen especial, la fusión debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Los motivos de simplificación administrativa, concentración de patrimonio, solvencia y estabilidad pueden considerarse económicamente válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas no impide el régimen si la operación no busca preponderantemente su aprovechamiento y se mantienen las actividades. La valoración final dependerá de la realidad de los hechos y de que no exista un propósito principal de fraude o evasión.
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