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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 puede 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 puede aplicarse si los socios mantienen la misma proporción de participación en las nuevas entidades, sin requerir que los patrimonios constituyan ramas de actividad. Para evitar la inaplicación por el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal. En el caso concreto, los motivos económicos expuestos justifican la aplicación del régimen especial.
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