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A query was raised regarding whether a merger operation can benefit from the special Corporate Tax regime. The DGT indicates that, provided it complies with commercial regulations and the requirements of Article 76.1.a) of the LIS, it may apply as long as valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe cumplir la normativa mercantil de la Ley 3/2009 y lo dispuesto en el artículo 76.1.a) de la LIS. Debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con el fin de obtener una ventaja fiscal. La existencia de bases imponibles negativas en la absorbente no impide por sí misma la aplicación del régimen si las entidades son operativas.
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