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The DGT confirms that a merger may apply for the special tax regime under the LIS if it meets commercial and fiscal requirements and is carried out for valid economic reasons, not to obtain tax advantages.
Cuestión planteada Si la operación descrita se pueden 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 cumplir lo dispuesto en la Ley 3/2009 y el artículo 76.1.a) de la LIS. La existencia de motivos económicos válidos, como la reducción de costes o nuevas inversiones, permite el uso del régimen, incluso si hay bases imponibles negativas pendientes. El hecho de tener bases imponibles negativas no invalida el régimen si las entidades son operativas y la finalidad no es el aprovechamiento de dichas bases.
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