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An inquiring entity asks whether its project to merge its parent companies and subsidiaries by absorption can apply the special merger regime and if valid economic reasons exist. The DGT indicates that the operation could qualify for said regime if it complies with commercial regulations and Article 76.1 of the Corporate Income Tax Act, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de unificación de actividades y optimización de recursos podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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