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A query was raised regarding whether a merger operation can apply the special regime of Corporate Tax. The DGT indicates that if the operation complies with commercial regulations and the requirements of Article 76.1.a) of the LIS, and is carried out for valid economic reasons, it may qualify for said regime.
Question raised: Whether the described transaction may benefit from the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To benefit from the special regime, the transaction must comply with the commercial regulations of Law 3/2009 and the provisions of Article 76.1.a) of the LIS. Furthermore, its primary objective must not be tax fraud or evasion, and it must be carried out for valid economic reasons such as the restructuring or rationalization of activities. Reasons involving management centralization, diversification of activities, and generational transfer are considered economically valid.
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