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A query was raised regarding whether a merger operation can apply the special tax regime under the Corporate Tax Act. The DGT ruled that this is possible if carried out under the Structural Changes Act and if its primary purpose is not tax evasion or obtaining an unfair tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. La simplificación de la estructura jurídica y la reducción de costes administrativos se consideran motivos económicos válidos.
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