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A query was raised regarding whether a merger between two entities can apply the tax deferral regime. The DGT ruled that if the merger meets commercial requirements, complies with Article 76.1 of the Corporate Income Tax Act (LIS), and is driven by valid economic reasons, it may qualify for said regime.
Cuestión planteada Tratamiento de la operación descrita en el Impuesto sobre Sociedades y, en concreto, si es aplicable el régimen de diferimiento establecido para las fusiones.
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. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso concreto, los motivos de racionalidad organizativa expuestos se consideran económicamente válidos.
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