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An entity inquires whether a double merger by absorption may qualify for the special tax regime of the LIS. The DGT responds that it is possible provided that commercial requirements are met and the primary purpose of the transaction is not tax advantage.
Question posed: Whether the described transaction may qualify for the special tax regime of Chapter VII of Title VII of the Corporate Tax Law 27/2014, of November 27.
To apply the special regime, the transaction must meet the merger requirements according to commercial legislation. Furthermore, pursuant to Article 89.2 of the LIS, it shall not apply if the primary objective is tax fraud or evasion. The simplification of the corporate structure to avoid redundancies and management costs is considered a valid economic reason.
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