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Structural Modifications: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 49 rulings · 2015–2022

Current position

To apply the special merger regime, the operation must be carried out within a commercial scope pursuant to Law 3/2009 and comply with article 76.1 of the IS (Corporate Income Tax Law). The operation must not have fraud or tax evasion as its main objective, and must respond to valid economic reasons according to article 89.2 of the IS. Reasons such as centralization, efficiency, integration, or management simplification may be considered valid.

The DGT's position has remained constant over time. Throughout the rulings, the need to comply with Law 3/2009 and article 76.1 of the IS has been reiterated, as well as the requirement for valid economic reasons to avoid the application of article 89.2 of the IS. No changes in the applied doctrine are observed.

Analysis based on 47 of 49 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V2224-22 25 Oct 2022

Merger by absorption may qualify for special regime if valid economic reasons exist

SG de Impuestos sobre las Personas Jurídicas
fusión por absorciónrégimen especialmotivos económicos válidosbases imponibles negativasmodificaciones estructurales LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 76.1.cLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 89.2
Affects CompanyExpat · Non-residentIndividual
V1353-22 13 Jun 2022

Mergers may qualify for special tax regime if conducted for valid economic reasons

SG de Impuestos sobre las Personas Jurídicas
régimen especial de fusionesmotivos económicos válidosfusiónmodificaciones estructuralesventaja fiscal LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 76.1.cLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 89.2
Affects CompanyExpat · Non-residentIndividual
V0486-20 27 Feb 2020

Mergers may qualify for special regime if carried out for valid economic reasons

SG de Impuestos sobre las Personas Jurídicas
régimen especial de fusionesmotivos económicos válidosventaja fiscalreestructuracióndisolución sin liquidación LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 76.1.cLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 89.2
Affects CompanyExpat · Non-residentIndividual

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