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A query was raised regarding whether the merger of three entities to unify hotel management could qualify for the special Corporate Tax regime. The DGT indicates that if the operation meets commercial and tax requirements and aims to avoid inefficiencies and duplication, it could be valid.
Cuestión planteada Se plantea si la operación descrita puede acogerse al régimen especial regulado en el Capítulo VIl del Título VIl de la Ley 27/2014 de 27 de noviembre del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la racionalización de actividades. Los motivos de evitar duplicidades de costes y gestión administrativa podrían considerarse válidos, aunque su calificación depende de los hechos reales.
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