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The consultant asks whether a merger between two companies can benefit from the special tax neutrality regime. The DGT responds that it is possible as long as LIS requirements are met and the operation does not have fraud or tax evasion as its primary objective.
Cuestión planteada Si a la operación de fusión, tal y como ha sido descrita anteriormente, podría aplicarse el régimen fiscal especial previsto en el Capítulo VII del Título VII, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la operación cumple con el ámbito mercantil y los requisitos del artículo 76.1 a) de la LIS, puede acogerse al régimen de neutralidad fiscal. Esto implica que no se integrarán en la base imponible las rentas por la transmisión ni los socios integrarán rentas por la atribución de valores. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si se busca una ventaja fiscal espuria.
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