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A query was raised regarding whether a merger by absorption can apply the special Corporate Tax regime and what constitutes valid economic reasons. The DGT indicates that the operation may qualify if carried out under Law 3/2009 and complies with Article 76.1 of the Corporate Tax Act (LIS), provided that the stated economic reasons are genuine.
Cuestión planteada Si procede la aplicación del régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación de reestructuración descrita y existencia de motivo económico valido para la aplicación de dicho régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 76.1 de la LIS. Además, no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos alegados por el consultante podrían considerarse válidos, aunque su calificación final depende de la comprobación de todos los hechos y circunstancias de la operación.
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