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The DGT confirms that an inverse merger may qualify for the special merger regime under LIS if it meets the conditions of Article 76.1 and does not aim primarily at tax fraud or evasion.
Question raised 1. Whether the special tax regime regulated in Law 27/2014 on Corporate Income Tax is applicable to the proposed merger by absorption.
Si la fusión inversa se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen de neutralidad fiscal. En este caso, la entidad transmitente no integrará rentas (art. 77 LIS), la adquirente mantendrá los valores y antigüedad de los bienes (art. 78 LIS) y los socios no integrarán rentas por la atribución de valores (art. 81 LIS). No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal (art. 89.2 LIS).
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