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The DGT confirms that an absorption merger may benefit from the special tax neutrality regime if it meets commercial requirements and Article 76.1(a) of the LIS, provided its main objective is not tax fraud or evasion.
Cuestión planteada Si la realización de la operación de fusión por absorción descrita puede realizarse amparada en Régimen Especial de las fusiones, escisiones, aportaciones de activos y canje de valores establecido en el Título VII, Capítulo VII de la Ley 27/20214, de 27 de noviembre, del del Impuesto sobre Sociedades.
Si la operación se realiza en el ámbito mercantil y cumple el artículo 76.1 a) de la LIS, puede acogerse al régimen de neutralidad fiscal. En este caso, no se integrarán en la base imponible las rentas derivadas de la transmisión y se mantendrán los valores fiscales y la antigüedad de los elementos patrimoniales. La sociedad absorbente se subrogará en el derecho a compensar las bases imponibles negativas de la absorbida con los límites legales. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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