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The requesting entities inquired whether their restructuring operation could qualify for the special tax regime for mergers. The DGT ruled that if the merger meets commercial requirements and those set out in Article 76.1 of the Corporate Tax Act, and is carried out for valid economic reasons, it may apply said regime.
Cuestión planteada Si a la operación de reestructuración planteada le resulta de aplicación el régimen fiscal especial del 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 términos del artículo 76.1 de la LIS y realizarse bajo la Ley 3/2009. 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, evitar la duplicidad de gastos contables y administrativos se considera un motivo económico válido según el artículo 89.2 de la LIS.
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