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The DGT states that a merger may apply for the special tax regime under the LIS if it is carried out under the Law on Structural Modifications and complies with Article 76.1.a) of the LIS, provided it does not have the primary objective of tax fraud or advantage.
Cuestión planteada Si la operación descrita se puede acoger 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. Los motivos económicos de optimización de recursos y sinergias pueden considerarse válidos bajo el artículo 89.2 de la LIS. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos.
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