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A company asks whether a absorption merger followed by a proportional full spin-off may benefit from the special regime of fiscal neutrality. The DGT states that such operations may qualify if commercial and LIS requirements are met.
Cuestión planteada Si a las operaciones de reestructuración descritas les resultaría aplicable el régimen especial contenido en el Capítulo VII del Título VII de la Ley 27/2014 de 27 de noviembre de del Impuesto sobre Sociedades.
La fusión por absorción podría acogerse al régimen de neutralidad fiscal si se realiza en el ámbito mercantil y cumple el artículo 76.1 a) de la LIS. La escisión total proporcional también podría acogerse si cumple los requisitos del artículo 76.2.1º a) de la LIS, sin requerir que los patrimonios constituyan ramas de actividad si se mantiene la proporcionalidad. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude, la evasión fiscal o la obtención de una ventaja fiscal espuria.
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