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A query was raised regarding whether a merger operation can apply the special regime under the Corporate Tax Act. The DGT indicates that it must comply with commercial regulations and tax requirements, provided its primary purpose is not fraud or tax avoidance.
Cuestión planteada Si la operación descrita puede acogerse 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 de la LIS. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. La finalidad de evitar conflictos de interés y costes administrativos puede ser económicamente válida si no busca meramente una ventaja fiscal.
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