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A company has enquired whether its merger operation can qualify for the special tax regime for reorganisations. The DGT indicates that for this to apply, the transaction must be carried out for commercial purposes and driven by valid economic reasons, rather than being solely for the purpose of obtaining a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe cumplir los requisitos de la LIS y realizarse bajo la Ley de modificaciones estructurales. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. La existencia de bases imponibles negativas en la absorbida no impide la aplicación del régimen si la operación es operativa, aunque la DGT no puede determinar la validez económica sin conocer el patrimonio y el impacto en la actividad.
What is published here, applied to a company or a specific case. The first meeting is free.
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