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The entity inquires whether its operation can apply the special tax regime for mergers. The DGT responds that such a regime may apply if the operation meets commercial requirements and has valid economic grounds.
Question posed: Whether the described transaction may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014 of November 27, on Corporate Income Tax.
To apply the special merger regime, the transaction must comply with the requirements of Law 3/2009 and the provisions of Article 76.1 of the LIS. The regime shall not apply if the primary objective is tax fraud or evasion, or if there are no valid economic reasons such as the restructuring or rationalization of activities. Reasons of structural simplification and business efficiency are considered economically valid.
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