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A query was raised regarding whether a merger operation can apply the special regime under the Corporate Income Tax Act (LIS) and whether its motives are economically valid. The Directorate General for Taxes (DGT) responds that if the merger meets both commercial and LIS requirements, and is based on economic rather than purely tax-driven reasons, it may qualify for said regime.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. No se aplicará el régimen 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 simplificación, reducción de complejidad administrativa y optimización de recursos se consideran económicamente válidos, aun cuando existan sociedades inactivas o patrimoniales.
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