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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 it must comply with commercial regulations and its primary purpose must not be tax fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. La existencia de bases imponibles negativas en la absorbente no impide por sí sola el uso del régimen si las sociedades son operativas.
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