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The DGT confirms that management rationalisation and resource optimisation are valid economic grounds, and that the operation may qualify for the special regime if it meets LIS and Structural Reform Law requirements.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación de fusión podría acogerse al régimen especial del capítulo VII del título VII de la LIS si se realiza bajo la Ley 3/2009 y cumple los requisitos de la normativa de IS. Los motivos de racionalización de la gestión patrimonial y optimización de recursos financieros se consideran económicamente válidos según el artículo 89.2 de la LIS. En caso de no acogerse al régimen especial, la aplicación de la exención del artículo 21 de la LIS dependerá de verificar el cumplimiento de los requisitos de participación y de la tributación en el extranjero de las filiales.
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