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An entity has enquired whether a merger by absorption of a wholly-owned subsidiary can qualify for the special tax regime. The DGT has ruled that this is possible provided that commercial regulations are met and the transaction's motives are economic rather than purely tax-driven.
Cuestión planteada Si resulta de aplicación a la operación planteada el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y si los motivos señalados para llevar a cabo la fusión por absorción, constituyen motivos económicos válidos a efectos de la aplicación del citado régimen especial.
Para acogerse al régimen especial, la fusión debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, simplificar la estructura societaria y aumentar la eficiencia del negocio se consideran motivos económicamente válidos.
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