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The taxpayer asks whether a merger between two real estate entities can be classified under the special merger regime. The DGT rules that if the transaction meets commercial requirements and complies with Article 83.1 of the TRLIS based on valid economic reasons, it may qualify for said regime.
Cuestión planteada Si la operación de fusión tal y como ha sido descrita anteriormente, se calificaría objetivamente dentro del régimen especial previsto en el capítulo VIII del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los términos del artículo 83.1 del TRLIS. Los motivos de la fusión deben ser económicos válidos, como la racionalización de actividades, y no tener como principal objetivo el fraude o la evasión fiscal. La existencia de bases imponibles negativas no invalida el régimen, siempre que se cumplan los requisitos y limitaciones del artículo 90.3 del TRLIS.
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