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A holding company has enquired whether a merger operation can benefit from the special Corporate Tax regime. The DGT indicates that if commercial regulations and Article 76.1.a) of the LIS are complied with, and the merger is carried out for valid economic reasons, said regime could apply.
Cuestión planteada Si la operación descrita podría 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 acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil bajo la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de simplificación estructural, racionalización de actividades y ahorro de costes mencionados pueden considerarse válidos.
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