Publication: El motivo económico válido en las operaciones de reestructuración empresarial
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2015-10-24
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Abstract
El motivo económico válido es y ha sido un concepto ampliamente discutido y estudiado tanto a nivel doctrinal como jurisprudencial. Ello es así porque no solo se trata de una mera ventaja fiscal puesta a disposición por el Fisco al contribuyente, sino que conlleva un modus operandi que permite a las empresas obtener beneficios cuando se arriesgan a hacer operaciones de reestructuración, por supuesto, siempre y cuando la base o esencia de dicha reestructuración no sea el ahorro fiscal.
Es por ello que se entiende que es necesario realizar un análisis específico e individualizado a fin de determinar si la operación tiene como único objetivo el ahorro fiscal. En la misma línea, también debe hacerse un examen global de las circunstancias concurrentes anteriores y posteriores a la operación examinando si las mismas resultan adecuadas y responden a los objetivos de la ley.
Asimismo, puede probarse también de que una operación mercantil concreta (ya sea una fusión, escisión, etc.) puede no presentar iniciales motivos económicos válidos pero no por ello debe entenderse automáticamente que los fines de la misma sean el fraude fiscal.
The Valid Business Purpose is and has been a widely discussed and studied concept, at both a doctrinal and jurisprudential level. It’s not only a mere beneficial tax treatment provided by tax authorities for taxpayers, but it entails a modus operandi that allows companies to obtain benefits when taking the risk to undertake restructuration operations, as long as tax avoidance or reduction are not the underlying goals of such operation. For this, it’s necessary to perform a specific and individualized analysis to determine if the operation has fiscal benefits as its only goal. Furthermore, a global scrutiny of the operation’s concurring previous and posterior circumstances should also be performed, examining if these are adequate and in line with the law’s spirit. Likewise, it can be proved that even when a specific business operation (e.g. a merge, a split, etc.) may not present initial valid business purposes, it doesn’t automatically imply that its goal is fiscal fraud.
The Valid Business Purpose is and has been a widely discussed and studied concept, at both a doctrinal and jurisprudential level. It’s not only a mere beneficial tax treatment provided by tax authorities for taxpayers, but it entails a modus operandi that allows companies to obtain benefits when taking the risk to undertake restructuration operations, as long as tax avoidance or reduction are not the underlying goals of such operation. For this, it’s necessary to perform a specific and individualized analysis to determine if the operation has fiscal benefits as its only goal. Furthermore, a global scrutiny of the operation’s concurring previous and posterior circumstances should also be performed, examining if these are adequate and in line with the law’s spirit. Likewise, it can be proved that even when a specific business operation (e.g. a merge, a split, etc.) may not present initial valid business purposes, it doesn’t automatically imply that its goal is fiscal fraud.