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The taxpayer asks whether a merger operation can apply the special regime of Corporate Tax. The DGT responds that it is possible provided the requirements of the Corporate Tax Act are met and the operation is driven by valid economic reasons rather than a purely tax-driven purpose.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de fusiones si se realiza al amparo de la Ley de modificaciones estructurales y cumple el artículo 76.1.a) de la LIS. Los motivos económicos válidos, como la reestructuración de actividades o la optimización de recursos, permiten aplicar este régimen según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas no impide la aplicación del régimen si las entidades son operativas. En cuanto al ITP y AJD, las operaciones de reestructuración no están sujetas a la modalidad de operaciones societarias y están exentas en las demás modalidades.
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