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A query was raised regarding whether a merger operation can apply the special Corporate Tax regime. The DGT ruled that if the operation complies with commercial regulations and the requirements of Article 76.1.a) of the LIS, and is carried out for valid economic reasons, it may qualify for said regime.
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 que una operación se considere fusión y pueda aplicar el régimen especial, debe cumplir lo dispuesto en la Ley de modificaciones estructurales de las sociedades mercantiles y el artículo 76.1.a) de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos económicos válidos incluyen la reestructuración o racionalización de actividades, evitando que la finalidad sea meramente conseguir una ventaja fiscal.
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