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A real estate developer has enquired whether its proposed merger by absorption could qualify for the special merger regime and if its objectives constitute valid economic reasons. The Directorate General of Taxes (DGT) indicates that if commercial and tax requirements are met, the regime may apply, provided the economic motives are genuine and not solely intended to obtain a tax advantage.
Cuestión planteada Si la operación de fusión descrita podría acogerse al régimen especial de fusiones regulado en el Título VII, Capítulo VII, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y que los motivos a que se ha hecho mención y que fundamentarían la eventual fusión serían económicamente 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. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Si la reestructuración responde a la operativa impuesta por entidades financieras para la concesión de financiación, dichos motivos podrían considerarse válidos, aunque esto depende de la comprobación de los hechos.
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