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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.
Question raised: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
To apply the special regime, the transaction must be carried out within the commercial sphere pursuant to Law 3/2009 and comply with Article 76.1.a) of the LIS. Partners resident in Spain shall not include in their tax base the income from the attribution of values, which shall be valued at the tax value of those delivered. The regime shall not apply if the primary objective is tax fraud or evasion, or if it lacks valid economic reasons such as the restructuring of activities.
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