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A query was raised regarding whether a merger between two companies within the same group can qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that if the operation meets both commercial and tax requirements, it may apply, provided the primary motive is not the exploitation of tax loss carryforwards.
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 de fusiones, la operación debe cumplir los requisitos del artículo 76.1.a) de la LIS y realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. Si el propósito principal es el aprovechamiento de bases imponibles negativas de la entidad absorbida, la operación no se considerará económicamente válida. La existencia de un ahorro de costes marginal frente a una ventaja fiscal amplia puede constituir una presunción de falta de motivo económico válido.
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