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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 if commercial regulations and Article 76.1.a) of the Corporate Tax Act are complied with, and the primary purpose is not fraud or tax advantage, said regime could be applied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil bajo la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de racionalización de actividades, reducción de costes o mayor solvencia pueden considerarse válidos.
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